Tax Agents

Registered Tax Agents play a vital role in the tax system of any economy to create and maintain public confidence in the tax administration system. The regulation of tax agents is governed by the Tax Agents Board (TAB) which consists of the following members:

  • The Chairperson, Chief Executive Officer- Fiji Revenue and Customs Service (FRCS).
  • Member nominated by the Council of the Fiji Institute of Chartered Accountants (FICA).
  • Member nominated by the Minister for Finance (MOF).


TAB Secretariat nominated by the Fiji Revenue and Customs Service (FRCS)

The TAB recognizes tax agents as our partners in the administration of the Fiji Tax system, therefore encouraging capable individuals to register and facilitate tax compliance.


Roles of the TAB

  • The TAB is an independent body established to register and regulate the work of tax agents in Fiji.
  • The Board is responsible for determining the suitability of applicants to be registered as tax agents.
  • Oversees the professional conduct of tax agents to be aligned with the Tax Agents Code of Conduct and ensures that proper standards are maintained across the tax agent profession.
  • Investigate complaints against a registered tax agent.


 Tax Agent’s Primary Role

The tax agent’s primary role is to ensure that clients are fully aware of their rights and obligations and are compliant with the tax laws of Fiji. It is the mandatory duty of a tax agent to work in the best interest of compliance with tax laws for their clients. Tax agents should always maintain ethical and professional standards when liaising with clients or any FRCS officer(s).


Responsibilities of a Tax Agent

Tax agents are required to perform the following responsibilities:

  • Provide quality tax advice to their clients.
  • Prepare and lodge income tax returns for their clients according to the mandatory due dates for the tax returns.
  • Request for an extension of time to lodge income tax returns for specific clients under the Tax Agents Lodgement Program (TALP).
  • Follow up on the tax assessments and refunds for their clients.
  • Object any tax assessment with approval from the client according to mandatory procedures of objection.
  • Provide assistance to auditors such as required information when their clients are being audited.
  • Assist clients by providing professional advice to settle their tax arrears within a reasonable time frame.
  • Tax agents must always relay all the information to their clients provided to them by FRCS in relation to their clients.
  • Tax agent must update their clients on changes in tax laws.


Further information

For further assistance, you may contact the Tax Agents Secretariat at 3243045 or email taxagents@frcs.org.fj

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