FRCS Clarifies Departure Prohibition Order Process

The Fiji Revenue and Customs Service (FRCS) wishes to clarify several factual matters regarding the recent departure of a taxpayer who was subject to a Departure Prohibition Order (DPO).

On 26 March 2026, FRCS issued a Departure Prohibition Order under Section 31 of the Tax Administration Act 2009 in relation to Company A and transmitted the order to the Department of Immigration for implementation within the Integrated Border Management System (IBMS).

Following further compliance activities and legal review, FRCS prepared and signed, on 13 April 2026, a revised suite of DPO documents to administratively transition the DPO from Company A to Company B through the simultaneous revocation of the original DPO and the immediate issuance of a new DPO.

This administrative transition ensured that the DPO remained legally valid, active, and enforceable under the correct legal entity.

On 14 April 2026 at 9:57 am, FRCS transmitted the revised DPO documentation to the Department of Immigration for implementation.

At 11:00 am, the Department of Immigration confirmed in writing that the revised DPO had “been actioned.” Further confirmation was received at 11:35 am that the revised Departure Prohibition Order relating to Company B had been successfully activated within the Immigration system.

At approximately 2:00 pm on the same day (14th April), the taxpayer was personally served with the revised Departure Prohibition Order and acknowledged receipt by signing the notice.

Despite these actions, the taxpayer departed Fiji at 11.55 pm that evening.

FRCS wishes to reiterate that at all times, according to the documentation issued by FRCS to the Ministry of Immigration, an active DPO was always in place.

FRCS has requested the Department of Immigration to undertake a comprehensive review of the matter, including a full audit trail of all actions undertaken within the Integrated Border Management System, to establish the sequence of events and determine how the taxpayer was able to depart despite the existence of a valid Departure Prohibition Order.

FRCS remains committed to protecting the integrity of Fiji’s tax system and will continue working closely with the Department of Immigration and other law enforcement agencies to strengthen inter-agency enforcement processes.

As this matter is currently under active investigation, it would be inappropriate to comment further until the investigation is complete.

Last Updated - June 29, 2026