In the event you are not able to proceed with TPOS for whatever reason, please kindly contact our Hotline on 1326 or screen shot the error message and e-mail it to tpos@frcs.org.fj or info@frcs.org.fj
Currently the FRCS Tax portal doesn’t have a dedicated app but it works best on Google Chrome browser. It will also work on other popular web browsers like Mozilla Firefox except Internet Explorer. We advise you to keep your browser updated to the latest available version and to use a laptop or PC for convenience.

To sign up means to register/create an account. For tax payers who wish to have access to the online portal, you will need to sign up to have access to the various online services.

On the home page of the TPOS website, select the “SIGN UP” option, select “Existing Taxpayer”, you will then see boxes to enter your TIN and one-time login code.

You may use the following link for the video tutorial on how to sign up using the one time log in code: TPOS Tutorial Videos

Your username will be decided by you once you are going through the sign up process. It will need to be alphanumeric and between 8-40 characters long. Please take all care when selecting a username as the username cannot be changed once it is submitted. If you are a signing up on behalf of your company, please select a username that is suitable for the business and not your personal name as this ID will be used by other representatives should you move on from the business.
The FRCS Portal went live December 2019, Information on the online portal have been posted on the different media platforms like FRCS Facebook, newspapers, TV etc. These media have educational clips & awareness on TPOS processes that’s already gone live and the ones to go live in the coming months. Please visit our website Our Services. Should you require more information, e-mail tpos@frcs.org.fj or info@frcs.org.fj or call our hotline on 1326.
Tax payer needs to visit any FRCS office or email this issue to tpos@frcs.org.fj or info@frcs.org.fj or call our Hotline on 1326 to have this resolved.
To benefit from the TPOS platform instead of physically visiting the FRCS offices. Avoid long queues and accessing your account at any time you want. To have access and enjoy the services that FRCS provides online from the comfort of your home or office.

You will need to click on the TPOS Portal. For more information you can access tutorial on website Note these videos are very helpful and are a guide to assist you. Should you require any further information you can contact our hotline 1326 or email tpos@frcs.org.fj or info@frcs.org.fj

Yes, you may, you will need to enter an email that you have access to as we will need to send your confirmation of username and initial temporary password immediately upon sign up. If you have submitted without correcting the email address and do not receive an email confirmation and temporary password from us please visit the nearest FRCS office or email us on tpos@frcs.org.fj or info@frcs.org.fj, please also attach a valid photo id for authentication purposes. For companies, kindly email us or visit our offices with a formal request for change of email address, accompanied by the valid photo id of the Authorized Officer of the company.
When you enter your username and initial temporary password, you will be prompted to change the password. Your new password should be between 8-40 characters long, have at least one capital letter, a number and a symbol.
Once you receive this message, you will need to reset the password used in accessing the Taxpayer Online Services portal. The option to reset password can be found under the “Log in” button. A reset password email along with instructions will be sent to your nominated email address. Should you require any further you can contact our hotline 1326 or email tpos@frcs.org.fj or info@frcs.org.fj.
Customers can use 1 email for multiple sign-ups, this is especially applicable when signing up a minor or an elderly person who doesn’t have access to emails.

After signing up for the TPOS portal, on the home page you will select the “Requests” tile, then you will select the “Joint ID” option. Upon selecting this option, you will view all the details FRCS has registered for you and upon proceeding you are verifying that this information is correct. You will need to then upload a recent passport sized photo, post 2000 birth certificate and any valid photo id. For first issue, there is no fee but replacement cards are charged a replacement fee of FJD$10. You will receive an email notification from us when you can collect your ID card. Please present your reference number or confirmation letter to any FRCS officer at the office you visit. Any notifications will be accessed via the “Correspondence” tile on the portal. Note you can also assist any of your family member to sign up and follow this same process.
No. This only applies to non-residents i.e. optional.

Requirements for loading of passport sized photos:

  • Ensure that your passport sized photo is 35mm by 45mm or 132 by 170 pixels. Photo studios around the country are familiar with these sizes.
  • Must be taken against a white background.
  • No hats or head coverings or dark glasses, face should not be obscured.
Once your Joint ID request has been processed you will be notified via email and the confirmation can be downloaded from the “Correspondence” tile of your Taxpayer Online Services portal. If it is a first issue, you may print out the confirmation and bring it with you when you come to collect your card. For replacements, please print out the confirmation and present it to the cashier for payment of the $10 FJD replacement fee before presenting it to the team for printing.

Yes, you will be able to upload a Payday File from your Payroll Software once the changes have been rolled out to your Payroll software required by FRCS.
Currently, the employer can only set up one User ID. However, once the Clerk Management is active on TPOS, then User ID will be available as per employers’ requirement. User ID is unique, each TIN will have its own User ID, however, once the clerk Management is active on TPOS, then different User ID can be created as per employers’ requirement.
TPOS has its own Excel template, which the user can download and enter in the necessary details and upload it back for the respective pay period or simply use the “Add Employees” feature to enter the details of employees regarding that Pay period
The user will have to create payment periods and then upload the required generated payday report.
In TPOS you can upload weekly paydays along with your monthly payday. When all the paydays are loaded for the month (weekly and monthly), then you may click on “Submit” button to amalgamate the information into one PAYE Return.
Residency rule applies for a person to be treated as a resident, they have to be present 183 days in a particular year. You can also get confirmation from FRCS on the residency status.
You may enter the available Year to Date (YTD) figures. In some cases, it may be the first employment for the employees. The main aim of providing the YTD figures is to calculate the right amount of tax.
If employers are making payment such as redundancy, gratuity, retiree, exit inducement, lump sum and one off payments to their employees then they need to apply through SRT Ring Fencing menu under “Request” Tile on TPOS.
TIN is mandatory, once entered, name will be auto populated in the registration.
For Entering such details, you need prior approval for which reference number will be given. So, once you enter this approval number, the amount will be auto populated.
If you are deducting FNPF then it is important to enter the amount.
The errors can be corrected through the amendment feature on TPOS.
Yes, resident employees have a threshold of $30,000 whereas non-resident employees are taxed from the first dollar earned.
Uploading of the template depends on the pay period i.e. monthly, fortnightly or bi-monthly.
Gross up employee relates to when the PAYE portion of the gross wages is paid by employer but there is no deduction of PAYE from the employees’ wages.
Employees can access this information by logging onto TPOS through this link TPOS Portal with their user ID and password and navigate to the “Request” Tile and go to “statement of Withholding Tax” to access this information.
File specification and copy of template has already been provided to payroll vendors.

Once you have successfully signed up to your individual Taxpayer Online Service Portal, you will need to select the tile “Register New Business”. The following documents will need to be uploaded to the form: Registration Certificate, Valid photo ID and select the business activity related to your business. Should you require further assistance please feel free to contact us on 1326. You will receive an email notification from us should there be any additional information required or once approval is granted. Any notifications will be accessed via the “Correspondence” tile on the portal.
If you have a flat or house being rented out but not registered with Register of Companies, you will need to register with FRCS as “Unregistered Business”. Once you log into the Taxpayer Online Services portal, on the homepage you will select the “Register New Business” tile. You will agree to the instructions and answer “No” to the question “Do you hold any business/trading names from Register of companies?” You will then be able to select the option for “Unregistered Business”. Once you complete the form, it will be submitted to FRCS for vetting and approval. You will receive an email notification from us should there be any additional information required or once approval is granted. Any notifications will be accessed via the “Correspondence” tile on the portal.

Once payments are registered on the system, customers will be able to see these via the “Statement of Account” tile or they can check the “Payment Obligations” tile. In the “Payment Obligations” tile, if that tax type has been reduced or removed, that means the payment has been received.
Log into the Taxpayer Online Services portal and select the “Filing Obligations” tile, set the tax type you are after and you will be able to see all your lodgments, pending and any overdue. You will also be able to amend any filing done via this tile.
Customers can make payments via Bill Pay option through Internet banking or through the cashiers at FRCS office. Only Bank of Baroda has the option for direct payments in the TPOS portal.
All previous lodgment will be shown under "Filing Obligations“ tile. The status shown will be ‘Filed’. Data reflecting under this tile will be from 2015 onwards.

You will be able to correct your name via the Taxpayer Online Services portal. Once you have logged into the portal, you may select the “Change of Circumstances” tile, then select the option “Change of Individual Personal Details”. You will need to upload proof of the correction needed and valid photo ID, all of which is uploaded to the form via the portal and submitted to FRCS. Note this is the tile where you can change your address/contact numbers/bank details/post mailing box. You will receive an email notification from us should there be any additional information required or once approval is granted. Any notifications will be accessed via the Correspondence tile on the portal.

You will need to visit the TPOS Website, you may use the following link: TPOS Portal and select sign up, you will then select “New Taxpayer” and follow the instructions, you will need the following to be uploaded to the portal when completing the registration:


  1. Digital passport photo (with white background)
  2. Original birth certificate
  3. Photo ID of applicant (passport, elections voter card, driver’s license, FNPF card)
  4. Original marriage certificate (for spouse opting to use married name on joint ID card)
  5. Photo ID of third party submitting form on behalf of applicant
  6. Student offer letter from educational institute (if student is a foreign national)
  7. Certified Copy of the Passport (Bio data page) for non-residents
  8. You will need to provide an alternate contact that has already got their TIN.
Yes, after registering successfully, the TIN letter request will be triggered and sent to your portal. Please use your Username and Password to access it. Go to the “Correspondence” tile and download the TIN letter for printing.

You will need to visit the TPOS Website, you may use the following link: TPOS Portal and select sign up, you will then select “New Taxpayer” “NON INDIVIDUAL” and follow the instructions, you will need the following to be uploaded to the portal when completing the registration:


  1. Latest minutes of meeting in English
  2. Photo ID of applicant (passport, elections voter card, driver’s license, FNPF card) of 3 representatives (Each representative needs to have their own TIN)
On your TPOS main page, go to the “CHANGE OF CIRCUMSTANCES” tile, select the “Change of Business Details” tab and upload the documents for the new registered person.
On your TPOS main page, select the “CORRESPONDENCE” tile.

On your TPOS main page, select the “Forms in Progress” tile.
You need to leave that application as it will be automatically deleted after 14 days and you can email or visit FRCS to obtain the OTLC to access the online portal. People who do not have a TIN need to sign up as a new taxpayer via TPOS. Should you require any further assistance contact our hotline 1326 or email tpos@frcs.org.fj or info@frcs.org.fj.

Upon successful signup, tax payers can click on “Tax Agent Engagement” tile to select a Tax Agent.

A TCC is an official tax document which confirms the amount cleared by FRCS to be remitted offshore. Any person, who is remitting funds offshore, can now apply for TCC on Taxpayer Online Service (TPOS) portal using their login credentials.

  • Migration - For persons migrating.
  • Standard - for those who occasionally remit funds.
  • Blanket Tax Clearance - For those who remit funds frequently or daily.

To apply for a TCC online, taxpayers need to follow the steps below:

  • Visit FRCS website and select TPOS login tab .
  • Once on the TPOS https://tpos.frcs.org.fj/taxpayerportal/#/Logon the
    taxpayer needs to enter their user ID and password to log into the
  • Taxpayers need to select the ‘Requests’ tile, navigate to ‘Certificate’
    icon and then click on `Application for Tax Clearance’.
  • Select the applicable Tax Clearance type from the options provided
    which includes “Standard”, “Migration” or “Blanket Tax Clearance”.
  • Read the instructions and tick the check box to proceed to the next
    section of the form.
  • Based on the Tax Clearance type selected, the application form will be
    displayed. Fill in the fields provided. The applicable taxes (i.e. Non-
    Resident Withholding Tax and/or VAT Reverse Charge) will be
    automatically calculated. The applicable taxes must be paid before the
    application can be approved.
  • Finally, the taxpayer must submit the online application. A confirmation
    and acknowledgment correspondence will be sent to the applicant’s
    correspondence tile.

Tax payables will be automatically calculated by the system depending on the category and nature of the payment.

Taxpayers have the option of remitting funds using the following methods:

  • Gross up Method; or
  • Net-off Method

Below are examples of how taxes are calculated on TPOS using the Gross-Up and Net-off Method.


Gross Up Method
Where the gross amount (invoice value) is to be remitted, then Non- Resident Withholding Tax is calculated on the gross-up value. The invoice value is divided by 0.85 and is applied on the grossed-up amount. The tax burden is on the resident person to settle the withholding tax with FRCS.
Gross Up Method (Withholding Tax (WHT))
Invoice amount x Exchange Rate/0.85 x WHT Rate in %



Invoice Value in FJD Gross Up Withholding Tax (WHT) Calculation Vat Reverse Charge (VRC) Calculation Total Tax Payable to FRCS

   = $10,000/0.85

   = $11,764

WHT = $11,764 x WHT Rate in %

VRC = $11,764 x VAT Rate in %



Net -off Method
Under this method, the invoice amount remitted is less tax payable to the service provider. The Net-off Method nets of the invoiced amount and the amount remitted is net of withholding tax. For this method, the tax burden is on the non-resident. A Non-Resident Withholding tax letter will be generated on TPOS advising on the taxes deducted.


Net-Off Method
Invoice amount x Exchange Rate x WHT Rate in %



Invoice Value in FJD Withholding Tax (WHT) Calculation Vat Reverse Charge (VRC) Calculation Total Tax Payable to FRCS

WHT = $10,000 x WHT

Rate in %

VRC = $10,000 x VAT rate in %



Explain the application of VAT Reverse Charge
Effective 1 August 2022 the provision for VAT Reverse Charge (VRC) is reinstated.

VRC is applicable on the date of payment or when the payment is made to the offshore vendor. The VRC can be claimed in the period it is paid and the amount will be prepopulated in the VRC line when the taxpayer will be filing a VAT return.


An example of the screenshot on how VRC and WHT are displayed on TPOS

A. Non- Individuals/ business

The following documents will be required for Standard and Blanket TCC:

  • Scanned copies of invoices and relevant documents.
  • Trustee or solicitors undertaking letter or copy of the cheque in any settlement matters


B. Individuals migrating

Below are the documents required by individuals migrating:

  • Passport Copy (Bio-data page)
  • Migration Visa.
  • Bank statements.
  • Source of funds e.g. Sale of property, FNPF withdrawal etc.
  • All returns must be filed; and
  • All taxes must be paid with FRCS
Exchange rate is daily applied on TPOS which is provided by the Reserve Bank of Fiji. However, in cases where exchange rate is provided by banks, taxpayers need to convert the rate to Fijian currency. Below is an example for how to covert the rate provided by banks to Fijian dollar. Example If taxpayers have invoice in USD currency and the bank provides rate at 0.457, then to convert this to Fijian currency rate, the taxpayer will have to divide 1/0.457 = 2.188. Taxpayer will have to enter $2.188 in the discount rate field provided on TCC application form on TPOS.

Below are some common terms taxpayers need to know when using TPOS:

  • Beneficiary Name – name of the offshore supplier on the invoice
  • Reference Number – number on the offshore supplier invoice
  • Beneficiary Tax ID – Tax ID of the offshore supplier invoice
  • Beneficiary Tax ID’S - this is required when WHT is paid on a net off basis. It’s the tax number in the supplier’s jurisdiction
  • Discount rates – exchange rate given by banks.
  • Nature of payments – the purpose of the offshore payment
The processing time for a TCC application is up to 3 working days, provided all required documents are attached. When and How WHT and/or VRC payments should be made? WHT and/or VRC payments must be made either at the FRCS cashiers or via online payment at the time the Tax clearance application is lodged. Payments made online will take 1 working day to be reflected on the taxpayer’s ledger.
Once application is approved, a notification will be sent via email to the taxpayer advising of the correspondence. The TCC will be available on the taxpayer’s portal under the “Correspondence Tile”.
Taxpayers can use Certificate Validator to check the balance. This is available on our website https://tpos.frcs.org.fj/certificatevalidator/index.html
We encourage taxpayers to apply for full invoice amount to avoid application to be rejected.
You cannot make changes once form is submitted. However, you may advise a FRCS Customer Service Officer on the error, the officer will then send back the application to make necessary changes and resubmit.
For payments below FJ$10,000 taxpayer does not need tax clearance (except payment for services) neither any stamping. They just go to their bank and arrange for the payments.
Yes, where excess taxes have been paid, taxpayer can inform via email requesting for the refund.
No, application once submitted cannot be viewed.


Get Our Latest News & Events right to your inbox