FRCS wishes to remind all taxpayers of the filing and payments due in September 2026.
| Tax Type | Filing and payment Due |
| INCOME TAX CIT (Companies) CIT (Co-operatives) | Financial year end – June 2026 |
| INCOME TAX- EXTENSIONS | As per extension due date –September 2026. |
| VALUE ADDED TAX (VAT) | Monthly: for taxable period – August 2026 |
| PAYE AS YOU EARN | Monthly: for taxable period- August 2026 |
| PAYE AS YOU EARN | Monthly: for taxable period- August 2026 |
| PROVISIONAL TAX (PT | Monthly: for taxable period- August 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 | Arrears and arrangements in place due for the month of September. |
| Payment Due | |
| COMPANY ADVANCE TAX PAYMENT | Financial Year Tax Year Period Instalment End 30/09/26 2026 01/10/25 – 30/09/26 3rd 31/12/26 2026 01/01/26 – 31/12/26 2nd 31/03/27 2026 01/04/26 – 31/03/27 1st |
| Tax Arrears | Arrears and arrangements in place due for the month of September. |
FRCS reminds all taxpayers to meet their obligation to comply fully with Fiji’s tax laws by lodging all required returns and settling all outstanding tax liabilities by the stipulated due date. Failure to do so may result in the imposition of penalties, enforcement actions, or legal proceedings in accordance with the law.
FRCS may consider a Time to Pay Arrangement (TTPA) for genuine cases of non-payment with prior arrangements. However, penalties will apply for non-compliance, and recovery actions including garnishee orders to banks and third parties may be initiated immediately for returns lodged without payment.
Due Date: All lodgments to be filed and payments to be made by 30th September 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 - 1 day ago