Reminder: Tax Filing and Payment Notice
FRCS wishes to remind all taxpayers of the filing and payments due in July 2026.
| TAX TYPE | FILING AND PAYMENTS DUE |
| INCOME TAX CIT (Companies) CIT (Co-operatives) | Financial year end – April 2026 |
| INCOME TAX- EXTENSIONS | As per extension due date –July 2026. |
| VALUE ADDED TAX (VAT) | Monthly: for taxable period – June 2026 Quarterly: for taxable period- April to June 2026 |
| PAYE AS YOU EARN | Monthly: for taxable period- June 2026 Six monthly: for taxable period –January- June 2026 |
| PROVISIONAL TAX (PT) | Monthly – for taxable period- June 2026. |
| FRINGE BENEFITS TAX | Quarterly: for taxable period April to June 2026 |
| CAPITAL GAINS TAX (CGT) | CGT is due within 30 days of disposal of a capital asset. |
| GAMBLING TURNOVER TAX (GTT) | GTT is due within 14 days from the date of taxable activity. |
| ALL TAX TYPES | All outstanding returns and payments due on or before 31st July 2026 be filed and paid. |
| PAYMENTS DUE | |
| COMPANY ADVANCE TAX PAYMENT | Financial Tax Year Period Instalment Year End 31/07/26 2026 01/08/25 – 31/07/26 3rd 30/10/26 2026 01/11/25 – 31/10/26 2nd 31/01/27 2026 01/02/26 – 31/01/27 1st |
| Accounts in arrears and under payment arrangements due in July . |
Due Date: All lodgments to be filed and payments to be made by 31st July 2026.
•For Filing: Log on to our TPOS Portal through this link https://tpos.frcs.org.fj/taxpayerportal/#/Logon and navigate to the filing obligation tile.
•For Payment: Use Online/Bill Payment options or visit any FRCS office.
For assistance, please contact us on our toll-free line 1326 or 3243000, or email at info@frcs.org.fj.
Last Updated - July 19, 2026