FRCS to Issue Default Assessments

FRCS to Issue Default Assessments

Following the issuance of the Public Notice on January 5th, 2024, FRCS wishes to inform taxpayers whose Taxpayer Identification Numbers [TINs] were listed on the FRCS website due to non-filing of VAT returns that they will now be issued with Default Assessments.


A Default Assessment is a tool that Tax Administrations can utilize to generate assessments when taxpayers have not met their obligation to file tax returns.


The TINs of 2972 taxpayers that were published were of suppliers who issued VAT Inclusive Price (VIP) invoices to VAT-registered businesses but failed to file VAT returns and remit the collected VAT to FRCS.


Out of the 2972 taxpayers, only 130 complied with our deadline of February 29th, 2024.


Default Assessment is now being initiated because FRCS has exhausted all available means to communicate with these taxpayers, yet their filing obligations remain unfulfilled. We have consistently reminded taxpayers through various channels, such as demand notices, emails, public notices, mainstream and social media platforms, and other communication channels, to voluntarily comply.


The TINs of these taxpayers for tax filing purposes can be accessed on the FRCS website through this link https://www.frcs.org.fj/wp-content/uploads/2024/01/List-of-TINs-with-Outstanding-VAT-Filing-Obligation.pdf.


FRCS continues to encourage taxpayers to fully comply with their tax obligations to avoid penalties, enforcement actions, or any legal proceedings prescribed under Fiji’s tax laws.


For further information or assistance, please contact our VAT team at vat@frcs.org.fj or call 3243000 or 1326.


Mr. Udit Singh


4th April 2024


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