May 31, 2022 2 min read Share:

FRCS Reviews Requirements for Tax Clearance

As part of its continued efforts to enhance the ease of doing business in Fiji, the Fiji Revenue and Customs Service (FRCS) in consultation with the Reserve Bank of Fiji (RBF), has announced raising the financial limit for obtaining Tax Clearances to FJ$5,000 effective from 1 June 2022. However, this excludes payment for services of any amount.

Individuals and businesses will not require Tax Clearance Certificate (TCC) for remittances that are valued less than FJ$5,000, except for service payments.

TCC is an official approval which confirms the amount cleared by FRCS to be remitted offshore for goods and services.

According to FRCS CEO Mr. Mark Dixon, this is a great example of FRCS listening to feedback from businesses and stakeholders and working towards improving the ease of doing business.

“This initiative is part of FRCS’s role in facilitating the growth of businesses and in improving tax systems and processes, which will positively benefit banks, businesses and individuals as it will significantly reduce the number of small transactions requiring TCC,” Mr. Dixon said.

“We would like to assure all taxpayers that we will continue to review our operational policies and practices to bring in more efficiency and improvement in our service delivery,” he said.

This positive transition by FRCS is a result of the trust that the Service has on the taxpayers that they will act responsibly and continue to fulfill their tax obligations.

May 25, 2022 3 min read Share:

FRCS Secures Technical Assistance from Australian Tax Office (ATO)

The Fiji Revenue and Customs Service (FRCS) vision and corporate strategy focuses on embarking on a transformational journey to become a world class revenue service delivering excellence in revenue collection, border protection, trade and travel facilitation.

As part of achieving this vision, representatives from the Australian Tax Office (ATO), Assistant Commissioner Ms. Belinda Darling and Director Ms. Gabrielle Jackson visited FRCS and engaged with their counterparts.

The meetings were led and facilitated by FRCS CEO Mr. Mark Dixon to discuss FRCS’s priorities for the 2022-2023 financial year, as well as the key areas that need prioritising for capacity building and partnering arrangements with Australia.

The partnership aims to build a strong and effective working relationship between ATO and FRCS to support FRCS in its work to design and implement a strong, transparent and effective tax compliance regime in Fiji.

FRCS has identified specific areas where the ATO can assist to strengthen their tax administration and some of these include:

Improve Taxpayer Online Services;
Support Compliance Improvement Strategy with a focus on voluntary compliance – making it easy to comply and hard not to comply;
Support data analytics and debt management strategies;
Automate the private ruling process.

Mr. Dixon thanked the ATO team for their visit and encouraged the senior management of FRCS to openly contribute and collaborate with the ATO so that they can understand FRCS’s technical assistance and capability building needs which will help ATO develop a detailed action plan on how FRCS and ATO can collaborate into the future.

Australia and Fiji share a strong and enduring bilateral relationship, demonstrated by the two Governments formalising the Fiji-Australia Vuvale Partnership in 2019. The term was chosen to reflect the depth, breadth and warmth of the governmental relationship. Ms. Jackson and Ms. Darling reported that the meetings were a success and in keeping with the spirit of the Fiji-Australia Vuvale Partnership very collaborative and hospitable.

The ATO also met with representatives from the Australian High Commission, the Australian Department of Foreign Affairs and Trade, and other organisations based in Fiji that are relevant for the ATO’s capacity work in tax, such as Pacific Financial Technical Assistance Centre (PFTAC) and Pacific Islands Tax Administrators Association (PITAA).

May 6, 2022 2 min read Share:

FRCS Congratulates Tevita Tuiloa On His Appointment to FRU Board

The Fiji Revenue and Customs Service (FRCS) wishes to congratulate Principal Auditor/Team Leader Mr. Tevita Tuiloa on his appointment as a Director to the Fiji Rugby Union (FRU) Board.

Mr. Tuiloa is currently the Secretary for the Suva Rugby Union. He has held this position for several years in a volunteer role and as a result of his outstanding performance, he was nominated by the Suva Rugby Union to be a Board Director of the FRU.

While congratulating Mr. Tuiloa on his new appointment, FRCS CEO Mr. Mark Dixon said FRCS is proud of Mr. Tuiloa’s great achievement.

“I am certain that Tevita will strive to move rugby in Fiji to new heights with his strong leadership qualities and his great passion and commitment for sport” said FRCS CEO Mr. Mark Dixon.

“FRCS, in line with its mission to ‘Helping Fiji Grow’, is happy to support sports in Fiji. Early this year, one of our staff represented Fiji at the Oceania Qualifiers for the FIFA World Cup in Qatar and now we have Tevita’s appointment to FRU Board,” said Mr. Dixon.

“I feel honored to be appointed as a Board Director for FRU and hope I can add value and improvements where needed both at a strategic and operational level. Rugby is our national sport and hopefully, we can continue to use it as a tool for nation building and improve performances both on and off the field. More importantly, continue to provide pathways for our boys and girls, men and women to earn a living through rugby,” Mr. Tuiloa said.

“I wish to thank the FRCS CEO and our Intelligence, Compliance and Investigations (ICI) team for allowing me to serve on the FRU Board, continuing our mission of “Helping Fiji Grow” through sports.

“Working at FRCS, you have a mission of helping businesses comply with tax laws and pay their taxes which in turn helps Fiji grow. Similarly, for rugby, we help rugby clubs (both men and women), players and supporters play and enjoy rugby. By doing so, they create economic activity from the hiring of grounds, transport, volunteers and meals, along with remittances sent from offshore for those contracted helping their families back home. With our Drua men and women teams, this ensures that we host more Super Rugby and test matches here in Fiji which also contributes to Tourism and the economic impacts on all Fijians,” Mr. Tuiloa added.

Mr. Tuiloa, while with Suva Rugby had been responsible for their commercial and sponsorship program together with his expertise in tournament hosting, which would add great value to the FRU Board.

FRCS MEDIA CONTACT

For all media enquires

Email: publicrelations@frcs.org.fj
Phone: (679)

April 21, 2022 3 min read Share:

RMIT Recognises Authors from FRCS

The Royal Melbourne Institute of Technology (RMIT) University has commended the outstanding achievements of three women leaders in Customs from the Fiji Revenue and Customs Service (FRCS) who have co-authored three distinguished articles which has been published in the most recent edition of the World Customs Journal.

The 16^th edition of the World Customs Journal was published last week, where Principal Customs Officer Akosita Valamalua, Senior Customs Officer Losalini Lesu and Customs Officer Litiana Sautulevu featured prominently in the list of authors.

FRCS nominated Ms. Valamalua, Ms. Sautulevu and Ms. Lesu to participate in the Container Control Programme- Women’s professional Development Programme (CCP-WPDP) jointly delivered by the Australian Border Force (ABF), the United Nations Office on Drugs and Crime (UNODC)-World Customs Organisation (WCO) and the RMIT University in August 2021. Upon graduation, all three members accepted the invitation from the World Customs Journal to conduct research into critical customs theme.

Commending the three leaders on their remarkable achievement, the Director of RMIT University Transnational Security Centre Mr. Philip Dowler stated that the voices of FRCS Officers will now travel around the world and influence positive change in the international Customs community.

“RMIT welcomes ongoing partnership with FRCS. We applaud your efforts to build a positive culture that recognises and advances women in Customs leadership,” Mr. Dowler stated.

FRCS CEO Mr. Mark Dixon also commended the three women customs leaders for this astonishing achievement.

“This is a fantastic achievement for our Customs female leaders – lifelong learning is important and this sort of academic achievement is something to be proud of – well done and thank you from all at FRCS,” Mr. Dixon stated.

Mr. Dixon also thanked ABF, UNODC, WCO and RMIT for providing an opportunity for women officers in Asia-Pacific and beyond to advance their career pathways in their national customs administration and also build leadership to more effectively combat the global movement of illicit goods.

This is the first time Customs Officers from FRCS have contributed to a scholarly journal.

Ms. Valamalua co-authored the article on Bolstering resilience in Customs: the wellbeing of our people, Ms. Sautulevu contributed towards the article A new mindset on customs cooperation in the Asia-Pacific region and Ms. Lesu on Women in customs leadership: why does it matter?

In addition to a series of academic contributions that address a broad range of topical subjects on customs, the 16^th edition of World Customs Journal also includes several articles that showcase the inaugural Women’s Professional Development Program which provides thought-provoking insights into the principles, benefits and outputs of Program that is designed to strengthen the leadership skills of women customs officers and build their international networks in the male-dominated field of containerised cargo control.

FRCS MEDIA CONTACT

For all media enquires

Email: publicrelations@frcs.org.fj
Phone: (679)

March 29, 2022 8 min read Share:

FRCS and FCCC Collaborate to Assist Businesses and Consumers with the Budget Changes

The Revised 2021/2022 National Budget announced on 24 March 2022 incorporated a number of policies that provides significant relief to the ordinary Fijians in the wake of inflationary pressure induced by the prolonged impact of the pandemic, disruptions in global supply chain and rising freight costs.

For these polices to achieve their desired outcome, correct administration is extremely critical. In a bid to clarify any ambiguity around the new policies and to guarantee a seamless transition, the Fiji Revenue and Customs Service (FRCS) in collaboration with the Fijian Competition and Consumer Commission (FCCC) wishes to provide additional information supplementing the policies as well as other measures that businesses and individuals need to be aware of.

FRCS CEO Mark Dixon has welcomed the collaboration. “This budget requires a “Team Fiji” approach where Government departments are working together with industry and businesses to implement the budget outcomes in a timely and efficient manner. We understand the transition may take a bit of time, for some businesses, and our aim is to help every business to achieve compliance, so please reach out for assistance from either FRCS or FCCC”.

Dixon and his FRCS team were joined by FCCC at a very positive and constructive meeting of the Suva Retailers Association, last night, where all participants discussed clarification of the VAT changes in a positive exchange, focused on working together to resolve any technical implementation issues.

To provide immediate reduction in price, effective from 1 April 2022, VAT on 21 essential items will be zero rated. Alternatively, to maintain revenue adequacy and efficiency in tax collection, VAT on 21 goods and services was raised to 15%. The listing below provides further breakdown of the goods and services and its correct application of VAT. Similarly, it will also assist consumers in ascertaining the correct VAT rates charged on the products or services they acquire.

Furthermore, FCCC CEO Joel Abraham calls on traders to ensure that prices of these all items are reflective of the VAT changes and are displayed and indicated in reasonably visible ways for consumers. He has also urged consumers to request for receipts when purchasing any product. Traders are also urged to seek assistance from FCCC should they require any further clarification pertaining to the FCCC Act 2010.

The listing below provides further breakdown of the goods and services and its correct application of VAT.

VAT Zero Rated Products

No.	Item	Description
1.	Baby Milk	Includes products such as Lactogen, SMA, S26, Farley’s, etc.
2.	Canned Fish	All kinds of canned fish such as mackerel, tuna, sardines, salmon, anchovies, etc.
3.	Cooking Gas	All cooking gas sold in cylinders
4.	Cooking Oil	Includes all edible vegetable oil products such as soya bean oil, canola oil, olive oil, coconut oil, mustard oil and other vegetable oil.
5.	Dhal	These also include all types of dhal such as split peas, toor dhal, moong dhal, urdi, etc. It also includes other dried leguminous vegetables such as peas, chickpeas, moong, kidney beans, cow peas, etc. The category excludes dhal/ lentils in powdered form(besan/pea flour) or packaged in a can.
6.	Flour	Includes flour made out of wheat only such as normal flour, sharp and whole meal / roti flour and excludes rice flour, corn flour, pea flour, etc.
7.	Garlic	Includes only common fresh garlic and excludes all other forms such as dried, powdered, sliced, frozen, processed and packed, etc.
8.	Kerosene
9.	Liquid Milk	Includes all types of dairy liquid milk whether full cream or low fat. This category only includes dairy milk and excludes nondairy milk such has almond milk, soy milk and milk from other vegetables
10.	Onions and shallots	Includes all types of onion but excludes onion in other forms such as powdered, dried, or processed and packed.
11.	Potatoes	Includes all types of potatoes in raw form including baby potatoes and washed potatoes and excludes potatoes in processed form such as French fries, wedges, hash brown, etc.
12.	Powdered Milk	Includes all types of powdered milk including full cream and low fat and excludes products such as condensed milk.
13.	Rice	Includes all types of rice including basmati, jasmine, long grain rice, brown rice, etc.
14.	Salt	Includes normal salt and excludes products such as monosodium glutamate (MSG).
15.	Sanitary Pads	Includes all types of sanitary towels (pads), tampons, etc.
16.	Soap	All types of bar soaps but doesn’t include liquid hand wash and dishwashing paste.
17.	Soap Powder & detergents	Includes all types of detergents in the form of powder, liquid and paste including cleaning detergents.
18.	Sugar	Includes only brown/raw sugar and excludes sugar in other forms such as castor, icing sugar, white sugar, cube, candy etc.
19.	Tea	Includes tea of all types and packaging and excludes products such as bottled ice tea.
20.	Toilet Paper	The category excludes products such as tissues, serviettes, paper towels, etc.
21.	Toothpaste	All types of toothpaste in tube form and excludes other products for oral dental hygiene such as mouth wash, floss, etc.

15% VAT Goods and Services

No.	Item	Description
1	Air conditioners	All type of air conditioning units
2	Dishwashers	All type of electric dishwashers
3	Dryers	All type of electric clothes dryers
4	Electric jugs	All type of electric jugs
5	Electric lawn mowers	All type of electric lawn mowers
6	Electric and gas stoves	All type of stoves and cooktops including gas and electrically powered
7	Hair dryers	All type of electric hair dryers
8	Microwaves	All type of microwaves
9	Refrigerators and freezers	All type of refrigerators and freezers
10	Mobile phones	All types of mobile phones including smart phones and high end mobile phones
11	Televisions	All types of television
12	Toasters	All types of electric toasters
13	Washing machines	All types of washing machine
14	Passenger motor vehicles	Passenger motor vehicles excluding twin cabs, minivans, buses, trucks, ambulances and motor caravans
15	Alcohol and tobacco	All types of alcohol, tobacco and products containing tobacco
16	Textile, clothing and footwear	Fabrics, clothing and footwear including blankets, linens, curtains, handkerchief, etc.
17	Perfume, jewellery and watches	Perfume (excluding deodorants), jewellery, precious stones, pearls and watches.
18	Electrical machinery and equipment	Generators, converters, transformers, electro-magnets, battery cells, batteries, electrical accumulators, vacuum cleaners, electro-mechanical domestic appliances such as food grinders, mixers, juice extractors, shavers, hair clippers and hair removing appliances, electrical ignition or starting equipment, electrical lighting or signaling equipment, portable electric lamps, industrial or laboratory electric furnaces and ovens, electric laser or other light or photon beam, soldering, brazing and welding machines, storage water heaters and immersion heaters, hair curlers, grillers and roasters, coffee maker, modems, aerials and aerial reflectors, headphones and earphones, sound and video recording and reproducing apparatus, discs, tapes and smart cards for recordings, flat panel display modules, transmission apparatus for radio broadcasting or television, radar apparatus, reception apparatus, television cameras, monitors and projectors, Electrical signaling, safety or traffic control equipment for roads, Electric sound or visual signaling apparatus, Electrical capacitors, Electrical resistors, Printed circuits , Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus for electric control or the distribution of electricity, Electric filament or discharge lamps, Thermionic, cold cathode or photo-cathode valves and tubes, Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, Electronic integrated circuits, Insulated wire cable (including co-axial insulated electric conductors) , Carbon electrodes, carbon brushes, electrical insulators of any material, Insulating fittings for electrical machines, part and accessories.
19	Stereo/sound systems	Speakers, microphones, headphones, amplifiers, etc.
20	Professional, scientific and technical services	This includes legal and accounting, management and consultancy, architectural and engineering, scientific research and development, advertisement and market research and veterinary activities only.
21	Environment and Climate Adaptation Levy prescribed services	1. Provision of accommodation, refreshments and any other services by a licensed hotel. 2. Any services provided in a vessel that is wholly or principally engaged in the carriage of tourists within Fiji. 3. Provision of meals or beverages, and any other services in a licensed bar. For the purpose of this paragraph, “bar” includes any club. 4. Provision of services such as music, dancing or other entertainment including other services in a licensed nightclub. 5. Provision of inbound tour services. 6. Live entertainment provided wholly or substantially by the personal participation of artists at the place of performance or exhibition of products, where a fee is charged. 7. Provision of services for recreational activity for gain. 8. Provision of services relating to any exhibition of films to the public or to a section of the public which includes the production of any music, speech or other sound whatsoever in connection with the projection of a film, where the exhibitor is licensed under the Cinematographic Films Act 1971 and a charge is made for admission to the premises where the exhibition is held, including any other services provided by cinema operators. 9. Provision of services relating to hire or rent of motor vehicle by a person that operates a business of hired cars or rental cars licensed by the Land Transport Act 1998, and the provision of chartered transport services to tourists by an omnibus or a mini-bus operator. 10. Provision of meals, beverages and other services by bistros or coffee shops. 11. Provision of meals, beverages and other services regularly supplied on sale to the public by a licensed restaurant. 12. Provision of charter flight services provided by an aircraft or helicopter registered with the Civil Aviation Authority of Fiji, except for medical or natural disaster relief evacuation services. 13. Provision of all water sports including under water activities and river safaris. 14. Provision of accommodation in a private residence or property that accommodates tourists, international students or overseas visitors who are paying guests excluding any pre-school registered by the Ministry of Education, primary school, secondary school, the Fiji National University, Montfort Boystown, the Pacific Regional Seminary, the Pacific Theological College and the University of the South Pacific, or any other similar educational institution as approved by the CEO, but does not include any educational institution that is carried on for the purposes of commercial profit or gain to any proprietor, member or shareholder. 15. Provision of similar services listed in all the above conducted by an unlicensed operator

FRCS CONTACT

For all enquires

Email: nationalbudgetresponse@frcs.org.fj.

Phone: (679) 3243000

FCCC MEDIA CONTACT

media@fccc.gov.fj

March 18, 2022 3 min read Share:

FRCS Wishes Digicel Fiji Soccer Team Best of Luck

The Fiji Revenue and Customs Service (FRCS) wishes the Digicel Fiji soccer team best of luck when the team faces New Caledonia in its first match tomorrow in Qatar, Dubai.
FRCS staff Afraz Ali is one of the defenders for the Fiji national squad at the Oceania Qualifiers for the FIFA World Cup in Qatar.
While wishing the Bula Boys best of luck during tomorrow’s game, FRCS CEO Mr. Mark Dixon said everyone at FRCS was proud of Afraz’s great achievement.
“Congratulations Afraz – what a great achievement and we are very proud of you. Wishing you and the team the best of luck! You all have put in the hours and put in the effort, so now it’s your time to shine,” Mr. Dixon said.
“I am sure that the FRCS team will be watching the game on local television and cheering for you.”
Afraz is a Border Control Officer at FRCS and always had a passion to serve Fiji.
“It’s a proud moment for me as I have been selected to represent my country and FRCS at the FIFA World Cup Qualifiers in Qatar. I would like to thank my leaders at FRCS for helping me reach this far as they had always supported me in my work and also in getting leave for my games,” Afraz said.
Fiji kick off their Group B campaign on March 18 against New Caledonia, followed by matches against New Zealand and Papua New Guinea.
Fiji and New Caledonia’s game will be aired live on FBC TV on Saturday 19th March 2022 at 5am.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj
 Phone: (679) 3243035.

March 17, 2022 2 min read Share:

FRCS Focuses on Active Listening and Open Engagement with All Stakeholders Taxpayers

The Fiji Revenue and Customs Service (FRCS) is actively listening and openly engaging with all stakeholders and taxpayers.
FRCS CEO Mr. Mark Dixon made this comment at the CFO’s Breakfast hosted by the Fiji Commerce and Employers Federation (FCEF) held at the Grand Pacific Hotel in Suva yesterday morning.
“Active listening and open engagement has been part of every consultation that we have been having with stakeholders and taxpayers in the past two months. If we are to form trusted partnerships – we need to understand your business and your tax or trade facilitation concerns” Mr. Dixon said.
“There is a huge opportunity for us to become genuinely service focused in our delivery in everything we do at FRCS, but it has to change from bottom up so that everybody working in FRCS Offices, at the coal face, understands the need to offer every tax payer a concierge type of service,” he said.
Mr. Dixon spoke on a number of issues at the Breakfast including revenue collection, FRCS staff, focus on serving stakeholders and partners and the systems and standards of the Service.
“The fundamentals of changing our culture are around our key values, we have to believe and live by these values everyday – respect, honesty, trust, loyalty, value every customer and we have to show empathy, kindness and courtesy because a lot of these small and big businesses that we’ve been dealing with in a “post COVID” world, have had a really difficult couple of years. So we have to be empathetic when we deal with them. We are not in competition with them, we want business to flourish, we want every business to grow. The more successful you are the better, we want to enable that success. We don’t want to create barriers to that success,” he said.
Mr. Dixon assured listeners that FRCS was taking a pro-active approach in the education and training of staff and stakeholders on the implementation of new online processes to make everyone better understand the new features.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj
 Phone: (679) 3243035.

March 8, 2022 3 min read Share:

WOMEN IN CUSTOMS – WE CAN!

Tuesday 8 March 2022

In celebration of International Women’s Day, the Australian Border Force, the Oceania Customs Organisation and RMIT University pay tribute to impressive cohort of women serving in Customs administrations across the Pacific region.

If you think Customs is a job for the boys, think again!

Women across the Pacific are actively facilitating international trade, preventing the illicit movement of goods, and keeping our borders secure.

Women are serving at every level in Customs administrations across the region. Supervising Customs Officer Renie Asi shared: “We serve as frontline operational officers, in our headquarters, and in senior management roles. New Zealand Customs Service is one of four Customs administrations in the Pacific headed by a woman. We all take pride in contributing to the challenging and rewarding work of border protection.”

Captain Barbara Tayama from Guam Customs and Quarantine Agency explained: “I’m committed to keeping my country safe. Throughout my 28-year career in Customs, I’ve been involved in a range of rewarding career opportunities, including executing search warrants, surveillance and arrests.”

Senior Customs Officer Tale Tikoisuva is one of the first women to apply to work as a detection dog handlers for Fiji Customs and Revenue Service. She explains: “Women in Customs are breaking the bias by stepping up to any challenge and showing everyone that we are competent and capable.”

Acknowledging the 2022 IWD theme, Inspector Michelle Bond from Australian Border Force said: “It’s time to break the bias. Women in Customs are succeeding and achieving. Women are disrupting drug trafficking, intercepting harmful shipments, detecting revenue fraud and representing their agencies with distinction.”

The Oceania Customs Organisation (OCO) encourages the next generation of women to consider an active, fulfilling and dynamic career in Customs.

Daphney Stone, OCO Operations Manager who was the first woman to serve as CEO at the Ministry of Customs and Revenue in the Kingdom of Tonga said: “Women have been under-represented in Customs, but the tide is changing, and women’s engagement is expanding across the region. We salute those agencies who are taking active steps to recruit, retain and advance women in Customs.

Phillip Dowler, the Director of RMIT University’s Transnational Security Centre explained: “We are currently working with 61 outstanding women Customs’ leaders from 17 Pacific countries through the Pacific Women’s Professional Development Program (PWPDP), and the message is loud and clear – WOMEN CAN! Women bring incredible talent to Customs administrations.”

Are you interested in a career in Customs? Tale Tikoisuva from Fiji Revenue and Customs Service has an important reminder: “Nothing is impossible when you dare to believe that you can!”

Approach the national Customs administration in your country or find out more at the OCO website.