Why should you register with FRCS? 

All individuals and businesses in Fiji are required to register with the Fiji Revenue and Customs Service (FRCS) for a Taxpayer Identification Number (TIN). This unique number is essential for complying with tax and customs laws and accessing various services.

You must register if you are:

• Starting a new job – Employers require your TIN for PAYE (Pay As You Earn) tax deductions.

• Starting a new business – A TIN is mandatory for business registration and tax compliance.

• Opening a bank account – Financial institutions require a TIN for account setup.

• Engaging in the purchase or sale of capital assets – Such as land, property, or shares.

• A director, partner, shareholder, trustee, or beneficiary – Or if you hold legal rights in any entity.

Other Common Registration Types with FRCS:

• Value Added Tax (VAT) – Required if your business turnover exceeds the threshold.

• Fringe Benefits Tax (FBT) – Applies to non-cash benefits provided to employees.

• Provisional Tax (PT) – For individuals earning income not subject to PAYE.

• Pay As You Earn (PAYE) – For employers deducting tax from employee salaries.

Last Updated - April 27, 2026