FRCS Extends the Due Date Mandatory TIN Requirement for Mobile Wallet Accounts to 31 March 2026

Following the Public Notice issued on 19 December 2025, the Fiji Revenue and Customs Service (FRCS) wishes to remind all individuals and businesses that the provision of a valid Taxpayer Identification Number (TIN) is a mandatory requirement for the opening and continued use of Mobile Wallet (e-wallet) accounts. In line with the 2025–2026 National Budget Promulgation, all customers are required to update their account details with their respective e-wallet service providers no later than 31 March 2026.

 FRCS strongly urges all customers to take the following actions:

• Obtain a valid TIN if they do not already hold one; and
• Ensure their e-wallet account details are updated with their service provider well before 31 March 2026.

Additional Requirement for Businesses Only

In addition to the general TIN requirement, all businesses are required to maintain a separate e-wallet account exclusively for business transactions. Businesses must ensure that such accounts are properly registered with a valid TIN and used solely for business-related purposes.

Implementation Support

FRCS continues to work closely with all licensed e-wallet service providers to support the smooth implementation of these requirements. Individuals and businesses are strongly encouraged to take timely action to avoid potential service disruptions and penalties. FRCS thanks all taxpayers for their cooperation in supporting national efforts to enhance financial transparency and strengthen compliance.

For further information and assistance, please contact us on our toll-free line 1326 or 3243000 or email at info@frcs.org.fj.

Last Updated - March 1, 2026