Compliance Behaviour

FRCS believes majority of our customers are tax compliant. There are a number of customers in rural and remote areas who need guidance from our office to become tax compliant. There are also a minority of customers who intentionally try to evade or avoid tax.

FRCS will accommodate our customers to the four pillars of customer segments:

Four Pillars of Customer Segments

Customers willing to do the right thing - those who voluntarily comply with their tax obligations. We will provide better services and guidance to these customers. A greater emphasis will be placed on our online portals for easy access to our customers.

Customers who wish to adhere to, but do not always succeed - customers that need help to comply with their tax obligations. We will provide special assistance by visiting their business or work locations and provide general tax awareness sessions. Brochures, pamphlets and online access guidance will be provided.

Customers who do not want to fulfil their tax obligations - includes customers where the appropriate measures are applied such as inspection control and enforced collection. We will conduct specific audit checks and apply penalties for negligent behavior.

Customers who are determined not to comply with their tax obligations - this group includes customers where there is criminal liability, however the Tax Administration will use the full force of the law against them to file criminal charges in cooperation with other relevant state institutions. Customers in this category will be treated with full in-depth audits, maximum penalties and prosecution.


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FRCS always advises our customers to be compliant with their tax affairs. This voluntary compliance leads to the country being productive and efficient. The standard of living for all individuals improves and poverty also reduces. Using the full force of the law is always the last resort for any tax administration. However, this is only necessary for customers who intentionally avoid or evade taxes. FRCS has a number of measures which include:



    • Audit and Penalties
    • Raids and Inspections
    • Garnishee (funds directly withdrawn from customer’s bank accounts)
    • Departure Prohibition Order (DPO)
    • Distress (charge placed on assets)
    • Legal (prosecution)

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