Taxation FAQs

To access and use the FRCS online portal (TPOS) for conducting tax-related transactions and services, all taxpayers are required to register for a TPOS account. Signing up enables secure access to the full range of online services provided by FRCS.

You will create your own username during the TPOS sign-up process. The username must be alphanumeric and contain between 8 and 40 characters. Please choose your username carefully, as it cannot be changed once submitted.

If you are registering on behalf of a business or organisation, we recommend selecting a username that represents the company rather than your personal name, as this ID may be used by other authorised representatives in the future.

Please visit any FRCS office for assistance. You may also report this issue by emailing tpos@frcs.org.fj or info@frcs.org.fj, or by calling our toll-free helpline at 1326.

Click the TPOS Portal link on the FRCS website. Online tutorial videos are also available on the website to guide you through the process.

For further assistance contact our toll-free line on 1326 or email info@frcs.org.fj.

You must provide an email address that you can access, as your username confirmation and temporary password will be sent to that address immediately after sign-up.

If you submitted the form with an incorrect email address and did not receive the confirmation email, please visit your nearest FRCS office or contact us at tpos@frcs.org.fj. Please include a valid photo ID to verify your identity.

For companies, any request to update or change the registered email address must be submitted formally, either via email or in person, and must be accompanied by a valid photo ID of the Authorised Officer.

When you log in using your username and temporary password, you will automatically be prompted to create a new password. Your new password must be 8-40 characters long and include at least one uppercase letter, one number, and one symbol.

Select the “Reset Password” option located below the “Log in” button. A password reset email, including instructions, will be sent to your registered email address.

You may continue to use the same email address, as a single email can be used for multiple registrations. This is especially helpful when registering individuals such as minors or elderly persons who may not have their own email accounts.

After signing up for TPOS, on the home page select the “Requests” tile, then select the “Joint ID” option. You will view all the details FRCS has registered for you and verify they are correct. You will then need to upload:

• A recent passport-sized photo
• Post-2000 birth certificate
• Any valid photo ID

For a first issue there is no fee. Replacement cards are charged a fee of FJD$20. You will receive an email notification when your card is ready to collect. Present your reference number or confirmation letter to any FRCS officer. Notifications are accessed via the “Correspondence” tile on the portal.

No. This only applies to non-residents – it is optional.

• Size: 35mm x 45mm or 132 x 170 pixels. Photo studios around the country are familiar with these sizes.
• Must be taken against a white background.
• No hats, head coverings, or dark glasses – face must not be obscured.

Once your request has been processed you will be notified via email. The confirmation can be downloaded from the “Correspondence” tile on TPOS. For a first issue, print the confirmation and bring it when collecting your card. For replacements, print the confirmation and present it to the cashier to pay the FJD$20 replacement fee before collection.

Currently, the employer can only set up one User ID. Once Clerk Management is active on TPOS, additional User IDs will be available per employer requirements.

TPOS has its own Excel template which you can download, fill in with the necessary details, and upload for the respective pay period. Alternatively, use the “Add Employees” feature to enter employee details directly for each pay period.

Yes. You will need to create payment periods first, then upload the required generated payday report.

In TPOS you can upload weekly paydays along with your monthly payday. When all paydays are loaded for the month (weekly and monthly), click the “Submit” button to amalgamate the information into one PAYE Return.

The residency rule applies – for a person to be treated as a resident, they must be present for 183 days in a particular year. You can also get confirmation from FRCS on the residency status.

If employers are making payments such as redundancy, gratuity, retiree payouts, exit inducement, lump sum, or one-off payments to employees, they need to apply through the SRT Ring Fencing menu under the “Request” tile on TPOS.

TIN is mandatory. Once entered, the employee name will be auto-populated in the registration.

Yes. Resident employees have a threshold of FJD$30,000 before tax applies. Non-resident employees are taxed from the first dollar earned.

Errors can be corrected through the amendment feature on TPOS.

Yes. Employers’ PAYE filings show up in employee records. Employees can log in to TPOS, navigate to the “Request” tile and select “Statement of Withholding Tax” to access this information.

It is recommended that taxpayers lodge the six-monthly files.

Once signed up to TPOS, select the “Register New Business” tile. Upload the following documents:

• Registration Certificate
• Valid photo ID
• Select the business activity related to your business

You will receive an email notification if additional information is required or once approval is granted. Notifications are accessible via the “Correspondence” tile on the portal. For further assistance call 1326.

If your flat or house is not registered with the Registrar of Companies, register with FRCS as an Unregistered Business:

1. Log in to TPOS and select “Register New Business”.
2. Read and agree to the instructions.
3. When asked “Do you hold any business/trading names from the Registrar of Companies?”, select No.
4. Choose “Unregistered Business” and complete the form.

Your application will be submitted to FRCS for vetting. You will receive an email notification when approved. The same process applies to taxi, consultancy, directors, partners, etc.

Once your payment has been recorded, you can view it via the “Statement of Account” tile on TPOS. You may also check the “Payment Obligations” tile – if the outstanding amount for the relevant tax type has been reduced or removed, the payment has been received.

Log in to TPOS and select the “Filing Obligations” tile. Choose the relevant tax type to view all your lodgments, including those that are pending, filed, or overdue. You may also amend previously submitted filings from this section.

Tax payments can be made through the following channels:

• Internet Banking using the Bill Pay option
• FRCS cashiers at any FRCS office
• M-PAiSA
• MyCash

All previous lodgments are available under the “Filing Obligations” tile. Successfully submitted lodgments display the status “Filed”. Please note that lodgment data is available from 2015 onwards.

Visit the TPOS Portal, select “Sign Up” then “New Taxpayer” and follow the instructions. You will need to upload:

• Digital passport photo (white background)
• Original birth certificate
• Photo ID (passport, elections voter card, driver’s licence, FNPF card)
• Original marriage certificate (if using married name on Joint ID Card)
• Photo ID of third party submitting on behalf of applicant
• Student offer letter from educational institute (if student is a foreign national)
• Certified copy of the passport bio-data page (for non-residents)
• An alternate contact who already has their TIN

Yes. After registering successfully, the TIN letter request will be triggered and sent to your portal. Log in to TPOS, go to the “Correspondence” tile and download the TIN letter for printing.

Visit the TPOS Portal, select “Sign Up”, then “New Taxpayer” – “Non-Individual” and follow the instructions. You will need:

1. Latest minutes of meeting in English
2. Photo ID of 3 representatives – each representative must have their own TIN (passport, elections voter card, driver’s licence, or FNPF card)

On your TPOS main page, go to the “Change of Circumstances” tile, select the “Change of Business Details” tab, and upload the documents for the new registered person.

On your TPOS main page, select the “Correspondence” tile.

On your TPOS main page, select the “Forms in Progress” tile.

Leave that application – it will be automatically deleted after 14 days. You can email or visit FRCS to obtain a One Time Log-in Code (OTLC) to access the online portal. For further assistance contact our toll-free line on 1326 or email info@frcs.org.fj.

Upon successful signup, taxpayers can click the “Tax Agent Engagement” tile on TPOS to select a tax agent.

On your TPOS main page, go to the “Change of Circumstances” tile and select the relevant option:

• Change of Business Details – upload documents for the new registered person.
• Change of Representative – for different individuals doing filings for any tax types.
• Change of Related Parties – for changes in shareholders or office bearers.
• Change in Directors Details – for changes in directors.

• Migration – for persons migrating.
• Standard – for those who occasionally remit funds.
• Blanket Tax Clearance – for those who remit funds frequently or daily.

1. Log in to TPOS.
2. Select the “Requests” tile, navigate to “Certificate” and click “Application for Tax Clearance”.
3. Select the applicable type: Standard, Migration, or Blanket Tax Clearance.
4. Read the instructions and tick the checkbox to proceed.
5. Fill in the fields – applicable taxes (Non-Resident Withholding Tax and/or VAT Reverse Charge) will be automatically calculated.
6. Pay the applicable taxes before the application can be approved.
7. Submit the application. A confirmation will be sent to your “Correspondence” tile.

Non-individuals / businesses (Standard and Blanket TCC):

• Scanned copies of invoices and relevant documents
• Trustee or solicitor’s undertaking letter, or copy of cheque in settlement matters

Individuals migrating:

• Passport copy (bio-data page)
• Migration visa
• Bank statements
• Source of funds (e.g. sale of property, FNPF withdrawal)
• All returns must be filed and all taxes paid with FRCS

Up to 3 working days, provided all required documents are attached. WHT and/or VRC payments must be made at the FRCS cashiers or via online payment at the time of lodging. Online payments take 1 working day to reflect on the taxpayer’s ledger.

Once approved, a notification will be sent via email. The TCC will be available on your portal under the “Correspondence” tile.

For payments below FJD$20,000, tax clearance is not required (except for payments for services). You can go directly to your bank to arrange the payment, with no stamping required.

You cannot make changes once a form is submitted. However, you may advise a FRCS Customer Service Officer of the error – the officer will send the application back for you to make the necessary changes and resubmit.

Toll-Free: 1326
Email: taxclearance@frcs.org.fj, tpos@frcs.org.fj, or info@frcs.org.fj
Or visit the nearest FRCS office.

TPD is a requirement under Fiji tax law, in line with the OECD Transfer Pricing Guidelines, for companies engaged in cross-border transactions or arrangements with associates/related parties to maintain sufficient documentation to justify that transactions are at arm’s length.

1. Local and global corporate structures
2. Detailed description of business operations including analysis of functions, risks and assets
3. Taxpayer industry analysis including key profit drivers, value-adding activities, and performance of major competitors
4. Detailed inspection of each category of associated party transactions
5. Justification of the selected methodology
6. Details of comparable search (database used, search criteria, accept/reject list and reasons)
7. Detailed analysis of accepted comparable companies
8. Unadjusted and adjusted income statements of comparables
9. Discussion of internal comparable search
10. Copies of all intercompany agreements

It should be prepared contemporaneously with the income tax return for the relevant year.

Yes. According to Transfer Pricing Regulations 2012 Part III, Paragraph 9(1), a person must record in writing sufficient information and analysis to verify that related party cross-border transactions are consistent with the arm’s length principle.

If the related party cross-border transactions are less than FJD$500,000, taxpayers do not need to prepare a comprehensive TPD – simplified documentation is acceptable, provided it sufficiently justifies that the pricing used is at arm’s length.

The Taxpayer Identification Number (TIN) is a unique 9- or 10-digit number issued by FRCS to identify all categories of tax and duty payers. It helps FRCS handle queries, trace correspondences, and store information for each person registered for customs and tax purposes.

It is compulsory for all Fiji citizens to have a TIN.

Apply online through TPOS or visit any FRCS Revenue and Customs office: Suva, Nausori, Levuka, Ba, Rakiraki, Lautoka, Nadi, Sigatoka, Labasa, or Savusavu. Provided all requirements are met, you can receive a TIN instantly in person, or 1-3 days if applying online.

No, there is no charge for issuing a TIN.

Yes. We recommend getting a Joint ID Card if you are over 18 – it replaces the need for a TIN letter. Alternatively, log in to your TPOS portal and download a copy of your TIN letter from the “Correspondence” tile.

A Joint ID Card is an official photo identification card issued jointly by FNPF and FRCS. It combines an individual’s FNPF membership number and TIN

Last Updated - April 21, 2026