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Our Journey

HISTORY

FRCS tax systems have had quite a revamp in the past couple of years. From PAYE being Final Tax to our customers now lodging returns online, it has been a journey on a rocky road across two main systems. One being FITS (Fiji Integrated Tax System) that has been around 20 years and the other is NTIS (New Tax Information System). In NTIS, customers can lodge their returns online without ever coming to our office. This saves valuable time for us and our customers. Company Income Tax (CIT) and Personal Income Tax (PIT) have also gone live in March 2023 for customers to lodge their tax returns online. NTIS has a number of features which our customers can use once they login to Taxpayer Online Services (TPOS).

 

SELF-ASSESSMENT

Assessments were self-assessed by FITS mainly for Salary and Wages returns and VAT. This meant the system processed returns to ensure timely refunds and payments were made without too much disruptions to any parties. Nevertheless, big refunds and low payables were profiled by auditors and risk profiling teams. This system was introduced in FITS and is now in NTIS. A major setback with FITS was a lot of manual checks done by our personnel. To mitigate this, a Risk Engine was designed into NTIS.

 

RISK ENGINE

The Risk Engine (RE) is designed to capture risky customers whilst assigning risk points. Customers who lodge late, continuously file nil returns or keep claiming refunds are some of the filters that FRCS has inbuilt in the risk engine. There are approximately 25 risk engines with around 10 filters each. Risk points are assigned to each filter which has a positive hit! These risk points are based on various ‘risk dimensions’ which include:

Risk Filters have been created for each Tax Type, application type and registration. Our customers should know that every tax return or application lodged will have risk calculators built-in. Customers should always report accurate information to FRCS to avoid being assigned any risk points. The customers are then categorized into low, medium and high-risk customers. Customers who fall under low and medium will be provided awareness and interview sessions. These customers are mostly unaware of filing and reporting tax obligations. We will call, advice and monitor their behavior over a period of time. High-risk customers will be profiled through the various avenues we have which include:

  1. Bank Searches
  2. Fiji Financial Intelligence Unit Searches
  3. Land Transport Authority searches
  4. Immigration Searches
  5. ASYCUDA World Trade Data
  6. Financial Statements in-depth analysis
  7. Third Party analysis such as suppliers, councils and buyers

After a stringent risk profiling, selected high-risk customers will be referred to our Audit Division for an in-depth investigation on their tax and customs issues.

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