The Fiji Revenue and Customs Service (FRCS) wishes to advise that implementation of the Asset Declaration Framework, which was announced in the 2025 National Budget, has been deferred until further notice.

FRCS will continue to liaise with external stakeholders and relevant parties to undertake further consultation and ensure that the framework, once implemented, is comprehensive and effective.

Please note that this deferral does not affect the statutory obligations for income tax filing. All 2025 Income Tax Returns remain due by 31st March 2026.
FRCS appreciates the cooperation of taxpayers and stakeholders and will provide timely updates once a revised implementation timeline is confirmed.

Last Updated - February 4, 2026