Debt Management Services

Debt Management Services (DMS)

DMS is tasked to collect current taxes as well as any overdue taxes on account. As soon as your tax assessment is processed, a Notice of Assessment will be sent to you indicating your tax position – a tax refund or a tax payable. If there is a payable situation in your case, you should immediately contact the Tax Office to be directed to your Case Manager for a satisfactory payment arrangement.

 

All tax payables are given 30 days from the date of issuance of Notice of Assessment to be paid without incurring any interest penalties.


In the event, you are unable to clear your tax debt within the 30 days grace period; your account will incur a Late Payment Penalties (LPP) of initial 25% of the amount of unpaid tax. If you fail to pay your tax arrears, you will be charged a further interest penalty of 5% of the amount of unpaid tax for each month of default thereafter.

Can I be relieved of paying the Late Payment Penalties?

If you cannot clear your tax arrears within 30 days, do not sit back, but proactively engage with the Tax Office seeking assistance and satisfactory payment arrangement to clear your tax liabilities. Your early indulgence will qualify you for remission of penalties to a maximum of 100% given your tax history, cooperation and commitment to becoming tax compliant.

How Can I Pay?

Option 1 : You can easily pay to any of our Cashiers at our Customer Service Centers


  • Monday to Thursday: 8.30am am to 4.00 pm

  • Friday: 8.30am to 3.30pm


Option 2: Find below details for Direct Deposits, Electronic Payments, Online and Telegraphic Transfer Payments and Standard Format while remitting payments Click here.

 

  1. Enter mandatory TIN details in the reference field of the banks bill payment interface. This will ensure that payments are remitted, identified and receipted in a timely manner and the receipts are forwarded to customers as proof of payment.

  2. Forward a copy of payment advice slip generated by the bank’s bill pay/online payment interface to suvairsdespatch@frcs.org.fj  as proof of payment transfers. This needs to be e-mailed immediately so that payments could be identified from FRCS bank statements and receipted accordingly.

  3. Receive an original FRCS receipt showing details of payments made to FRCS bank accounts within 2 working days from the date of transfer. If receipts are not received in time please refer all queries to suvairsdespatch@frcs.org.fj or call 3243000 ext. 3803, 3804, 3805 and 3808.

What does the Tax Office do to collect the Tax Arrears from me?

The Tax Office will first remind you of any outstanding taxes through a phone call.
If the taxes are not paid within 30 days, the Tax Office will initiate the following recovery proceedings:

 

    1. Issue a Demand Letter – reminding you of all your outstanding taxes plus penalties at that point in time and allowing you another 14 days to clear your tax arrears before further recovery actions are taken.
    2. In the event, you genuinely do not have the ability to fully settle the arrears; you can enter into an acceptable Time to Pay Arrangement (TTPA) to liquidate its liability. You will need to apply in writing and demonstrate to the Tax Office your inability – cash flow constraints etc. The amount of time to be given to you will depend on the amount of debt, your previous payment history with FRCS, financial evidence, age of debt, and the proposals put forward by you.

 

Last Updated - July 25, 2025

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Debt Management Services

Debt Management Services (DMS)

DMS is tasked to collect current taxes as well as any overdue taxes on account. As soon as your tax assessment is processed, a Notice of Assessment will be sent to you indicating your tax position – a tax refund or a tax payable. If there is a payable situation in your case, you should immediately contact the Tax Office to be directed to your Case Manager for a satisfactory payment arrangement.

 

All tax payables are given 30 days from the date of issuance of Notice of Assessment to be paid without incurring any interest penalties.


In the event, you are unable to clear your tax debt within the 30 days grace period; your account will incur a Late Payment Penalties (LPP) of initial 25% of the amount of unpaid tax. If you fail to pay your tax arrears, you will be charged a further interest penalty of 5% of the amount of unpaid tax for each month of default thereafter.

Can I be relieved of paying the Late Payment Penalties?

If you cannot clear your tax arrears within 30 days, do not sit back, but proactively engage with the Tax Office seeking assistance and satisfactory payment arrangement to clear your tax liabilities. Your early indulgence will qualify you for remission of penalties to a maximum of 100% given your tax history, cooperation and commitment to becoming tax compliant.

How Can I Pay?

Option 1 : You can easily pay to any of our Cashiers at our Customer Service Centers


  • Monday to Thursday: 8.30am am to 4.00 pm

  • Friday: 8.30am to 3.30pm


Option 2: Find below details for Direct Deposits, Electronic Payments, Online and Telegraphic Transfer Payments and Standard Format while remitting payments Click here.

 

  1. Enter mandatory TIN details in the reference field of the banks bill payment interface. This will ensure that payments are remitted, identified and receipted in a timely manner and the receipts are forwarded to customers as proof of payment.

  2. Forward a copy of payment advice slip generated by the bank’s bill pay/online payment interface to suvairsdespatch@frcs.org.fj  as proof of payment transfers. This needs to be e-mailed immediately so that payments could be identified from FRCS bank statements and receipted accordingly.

  3. Receive an original FRCS receipt showing details of payments made to FRCS bank accounts within 2 working days from the date of transfer. If receipts are not received in time please refer all queries to suvairsdespatch@frcs.org.fj or call 3243000 ext. 3803, 3804, 3805 and 3808.

What does the Tax Office do to collect the Tax Arrears from me?

The Tax Office will first remind you of any outstanding taxes through a phone call.
If the taxes are not paid within 30 days, the Tax Office will initiate the following recovery proceedings:

 

    1. Issue a Demand Letter – reminding you of all your outstanding taxes plus penalties at that point in time and allowing you another 14 days to clear your tax arrears before further recovery actions are taken.
    2. In the event, you genuinely do not have the ability to fully settle the arrears; you can enter into an acceptable Time to Pay Arrangement (TTPA) to liquidate its liability. You will need to apply in writing and demonstrate to the Tax Office your inability – cash flow constraints etc. The amount of time to be given to you will depend on the amount of debt, your previous payment history with FRCS, financial evidence, age of debt, and the proposals put forward by you.

 

Last Updated - July 25, 2025

Back to Top