FRCS wishes to remind all taxpayers of the filing and payments due in October 2026.
| Tax Type | Filing And Payments Due |
| INCOME TAX CIT (Companies) CIT (Co-operatives) | Financial year end – July 2026 |
| INCOME TAX- EXTENSIONS | As per extension due date – October 2026 |
| VALUE ADDED TAX (VAT) | Monthly: for taxable period – September 2026 Quarterly: for taxable period- July to September 2026 |
| PAYE AS YOU EARN (PAVE) | Monthly: for taxable period – September 2026 |
| PROVISIONAL TAX (PT) | Monthly – for taxable period – September 2026 |
| FRINGE BENEFITS TAX | Quarterly: for taxable period July to September 2026 |
| TOURISM SERVICES TAX | Monthly: for taxable period- September 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 October 2026 be lodged and paid. |
| PAYMENTS DUE | |
| COMPANY ADVANCE TAX PAYMENT | Financial Year Tax Year Period Installment 31/10/2026 2026 01/11/2025 – 30/10/2026 3rd 31/01/2027 2026 01/02/2026 – 31/01/2027 2nd 30/04/2027 2026 01/05/2026 – 30/04/2027 1st |
| TAX ARREARS | Arrears and arrangements in place due for the month of September. |
FRCS reminds all taxpayers of 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 entering into a Time to Pay Arrangement (TTPA) in genuine cases of financial hardship, provided that prior arrangements are made and approved. Taxpayers are advised, however, that penalties will continue to apply for non-compliance. Additionally, immediate recovery actions including the issuance of garnishee orders to banks and third parties may be initiated for returns that are lodged without accompanying payment.
Due Date: All lodgments to be filed and payments to be made by 31st October 2026.
For Filing: Log on to our TPOS Portal through this link: https://tpos.frcs.org.fj/taxpayerpor-tal/#/Logon.
For Payment: Use Online/Bill Payment options or visit any FRCS office.
Last Updated - 3 days ago