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Organizational Improvements

Processing of Tax Clearance Certificates (TCC) and Tax Clearances (TC) is now available online without having to visit FRCS. Blanket Tax Clearance (BTC) for businesses that frequently remit funds offshore for purchase of goods and services are now able to manage their own clearances without having to make daily runs to FRCS.

Refer TPOS FAQs and click ‘Tax Clearance Certificate’ (TCC) for more information.

Private Binding Rulings refers to the FRCS interpretation and application of tax laws on a particular arrangement of facts, which are applicable to a customer. The implementation of PBR provides certainty and clarity to customers who apply as the ruling is binding on FRCS. Our Customs Tariff & Trade also provides opinion on various Customs issues.

Refer SIGs & Binding Rulings for more information.

Refer Customs Tariff Classification.

For any HS queries email: hsvaluation@frcs.org.fj 

The increasing number of MOUs signed between Government Ministries, Statutory Bodies and Private Organizations has facilitated exchange of information, trade and ensured that respective statutory functions are effectively implemented. More than 80 MOUs have been signed and has significantly contributed to the maximization of revenue as well as effective exchange of information.

The Simplification of Tax and Customs Legislations provides clarity to customers and reduces compliance and administration costs. FRCS is currently working on simplifying the VAT and Customs Act as it did in the Income Tax Re-write and the review of the Tax Administration Act (TAA).

Refer FRCS Laws and Regulations for more information.

Inter-Agency Collaboration – Fiji Police, FRCS & Interpol

The opportunity to have partnership with our law enforcement agencies have been rendering unwavering support towards effective border management and joint probes with the enabling of Coordinated Border Management. This is to harness border service deliverables and progressing to become an enforcement entity which is able to apply effective measures to counter the ever increasing border breaches from Organized Crime Syndicates.

X-Ray Machines

The use of the non-intrusive inspection equipment has enabled Customs Officers towards facilitation of trade and application of effective risk treatment measures towards timely inspection and clearance of goods. This also provides assurance towards effective intervention to allow the release of goods with reduction of time and cost of clearance. Image analysis has been an area of capability development and with the assistance from our border agency partners with the Customs to Customs relationship has been able to effectively mitigate our challenges towards findings contrabands and on occasions some concealments beyond imagination. FRCS is committed in its endeavour to have a joint centralized inspection facility which enables other border agencies to carry out inspections with Customs and release of goods from Customs control.

Lanes – Red, Yellow, Green

The application of risk management is one of the best modern Customs administration tools. FRCS is applying risk management application with the deterrent measures from profiling to identify high risk travellers, traders and taxpayers (3Ts). Our goal is to intervene with appropriate risk treatment measures for the virtual, physical, post border checks and compliance towards helping Fiji grow.

Enforcement

Customs is mandated towards enforced compliance, investigation and Audits which deters non-compliant traders, travellers and taxpayers. There are certain measures that Customs have to undertake such as penalties and legal actions against non-compliant customers. This is to also ensure taxpayers in future act with integrity which works towards the betterment of compliance improvement programs.

Intelligence Integration with Targeting Centre

The reforms and transition of the Customs approach towards facilitation of the traveller, traders and taxpayers is helping to reduce the cost of trade. This enables frontline operations to be intelligence driven and support the interventions, appropriate applications to identified risks. FRCS is also building its capability to support local and international partners on secured information sharing platforms enabling our developments of products for frontline operations and their vigilance to identify and contain threats towards Fijians and helping Fiji grow.

  • The Container Control Programme (CCP) will soon mark its 2nd year anniversary from its launch in August 2020. This has led to an increase in intercepting methamphetamine, weapons, cargo of environmental risk, illicit medicines and other border security related elements. Through capacity building from partners WCO, UNODC and the Australian Border Force, staff are able to detect, dismantle and disrupt illicit importation and organized crime syndicates resulting in the successful facilitation of legitimate trade that will help Fiji grow.

 

  • Risk Profiling Dashboard provides risk engines that indicate areas of risk for each tax type. This will identify common risks by Industry or Tax type; and work with Marketing team to create awareness for these group of customers.

 

  • High Wealth Individual (HWI) database will identify risky customers for profiling. These are those who meet the criteria of being classified as HWI but do not declare their accurate wealth to FRCS.

 

  • User-Guides are made available on the website for customers to follow when using the Taxpayer Online Service (TPOS).

 

  • Formation of Design and Monitoring Team to ensure the treatments are successfully implemented by the appropriate business units.

 

  • PAYE (Pay As You Earn)–Site inspections are carried out to ensure workers’ pay PAYE taxes and that EMS monthly returns are accurate and filed on time.

 

  • Public awareness of tax obligations to universities, workplaces and rural and maritime islands.

 

  • Collaboration between Fiji Revenue and Customs Service (FRCS) and industry associations is vital for creating a mutually beneficial relationship between government agencies and private entities. By working together, FRCS and industry associations will identify and address issues that affect businesses, such as tax compliance, customs regulations, and trade facilitation. This collaboration also helps to streamline processes, reduce red tape, and promote transparency and accountability. In addition, FRCS is involving stakeholders in policy development and decision-making which improves the effectiveness and efficiency of government services. Therefore, the importance of such collaboration cannot be emphasized enough, as it fosters a conducive environment for economic growth, trade, and investment in Fiji.

 

 

 

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