CLARIFICATION ON MISINFORMATION REGARDING MANDATORY TIN REQUIREMENT FOR MOBILE WALLET

CLARIFICATION ON MISINFORMATION REGARDING MANDATORY TIN REQUIREMENT FOR MOBILE WALLET

Following the Public Notice issued on 7 January 2025 titled “FRCS Extends the Due Date for the Mandatory TIN Requirement for Mobile Wallet Accounts to 31 January 2026”, the Fiji Revenue and Customs Service (FRCS) wishes to clarify recent misinformation circulating in the public domain regarding the application of penalties and imprisonment provisions.

FRCS confirms that the penalty and imprisonment provisions under Section 34A(2) of the Tax Administration Act apply only to business taxpayers, consistent with other offences relating to tax non-compliance under the Tax Administration Act. These provisions are not applicable to individuals or personal users of e-wallet services.

At no point are individual consumers or ordinary users of mobile wallet services subject to the penalty of a fine not exceeding $25,000 or imprisonment for a term not exceeding 10 years under this provision.

FRCS has significantly expanded its outreach programmes, including increased coverage in remote and maritime areas, and will continue to do so in conjunction with other relevant government agencies. FRCS continues to actively facilitate the issuance of Taxpayer Identification Numbers (TINs) through its nationwide outreach initiatives and the Taxpayer Online Services Portal (TPOS), enabling taxpayers to register and obtain a TIN remotely without the need to physically visit an FRCS office. Taxpayers may access the TPOS platform at https://tpos.frcs.org.fj/taxpayerportal/#/Logon . These initiatives are aimed at improving accessibility, supporting ease of compliance, and minimising any administrative burden on individuals. FRCS further reiterates that the introduction of the mandatory TIN requirement for e-wallet account holders is not a revenue-raising measure and does not introduce any new taxes, contrary to misinformation circulating publicly.

The TIN requirement is a compliance and risk-management measure designed to strengthen taxpayer profiling, detect potential tax evasion, and support national anti-money laundering efforts. Similar identification requirements already apply within the commercial banking sector.

FRCS remains committed to ensuring clear public communication and encourages taxpayers to rely on official FRCS channels for accurate information.

Last Updated - February 4, 2026

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CLARIFICATION ON MISINFORMATION REGARDING MANDATORY TIN REQUIREMENT FOR MOBILE WALLET

CLARIFICATION ON MISINFORMATION REGARDING MANDATORY TIN REQUIREMENT FOR MOBILE WALLET

Following the Public Notice issued on 7 January 2025 titled “FRCS Extends the Due Date for the Mandatory TIN Requirement for Mobile Wallet Accounts to 31 January 2026”, the Fiji Revenue and Customs Service (FRCS) wishes to clarify recent misinformation circulating in the public domain regarding the application of penalties and imprisonment provisions.

FRCS confirms that the penalty and imprisonment provisions under Section 34A(2) of the Tax Administration Act apply only to business taxpayers, consistent with other offences relating to tax non-compliance under the Tax Administration Act. These provisions are not applicable to individuals or personal users of e-wallet services.

At no point are individual consumers or ordinary users of mobile wallet services subject to the penalty of a fine not exceeding $25,000 or imprisonment for a term not exceeding 10 years under this provision.

FRCS has significantly expanded its outreach programmes, including increased coverage in remote and maritime areas, and will continue to do so in conjunction with other relevant government agencies. FRCS continues to actively facilitate the issuance of Taxpayer Identification Numbers (TINs) through its nationwide outreach initiatives and the Taxpayer Online Services Portal (TPOS), enabling taxpayers to register and obtain a TIN remotely without the need to physically visit an FRCS office. Taxpayers may access the TPOS platform at https://tpos.frcs.org.fj/taxpayerportal/#/Logon . These initiatives are aimed at improving accessibility, supporting ease of compliance, and minimising any administrative burden on individuals. FRCS further reiterates that the introduction of the mandatory TIN requirement for e-wallet account holders is not a revenue-raising measure and does not introduce any new taxes, contrary to misinformation circulating publicly.

The TIN requirement is a compliance and risk-management measure designed to strengthen taxpayer profiling, detect potential tax evasion, and support national anti-money laundering efforts. Similar identification requirements already apply within the commercial banking sector.

FRCS remains committed to ensuring clear public communication and encourages taxpayers to rely on official FRCS channels for accurate information.

Last Updated - February 4, 2026

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