Step 1: Obtain and complete an application for TIN registration

• The application forms can be obtained online from the Fiji Revenue and Customs Service (FRCS) website through the following link :Forms
  
• The forms can also be obtained by visiting FRCS offices to begin the application.
  
• There are two types of forms, Form S&B and Form C which can be used for application for registration of TIN
  
  

1. Form S&B(IRS0001) is for the registration of these types of people:
   • employees (full-time, part-time or casual)
   • directors who receive directors’ fees from a company
   • pensioners who receive pensions or persons receiving retirement allowances
   • Sole traders (i.e. people who carry on a business in their own name)
   • partners in a partnership
   • beneficiaries (i.e. people who receive income from a trust or estate)
   • Investment income earners (people who receive income from rent, interest, dividends, etc.), who now pay or will pay provisional tax.
     
     
2. Form C (IRS0003) is for registration of these types of entities:

1. companies (public and private)
2. partnerships (whether or not a written partnership deed exists)
3. trusts (including unit trusts)
4. estates of deceased persons
5. co-operatives
6. non-profit organisations (such as charities clubs and associations)
7. statutory bodies (such as government departments and statutory authorities)

• Complete the form in all relevant sections in black or blue pen
  
  

Step 2: Submit the Filled Form to the Fiji Revenue and Customs Authority
You can submit the filled application forms through mail or in person.

1. If posting the form send it (with a cheque for payment of any tax) to:
   
   • For Central & Eastern Division businesses:
     
   • Commissioner of Inland Revenue
     
   • Private Mail Bag
     
   • Suva
     
     
   • For Western Division businesses:
     
   • Commissioner of Inland Revenue
     
   • Private Mail Bag
     
   • Lautoka
     
   • For Northern Division businesses:
     
   • Commissioner of Inland Revenue
     
   • Private Mail Bag
     
   • Labasa
     
2. If bringing the form to a FRCS office, take it to the office nearest to you at the following addresses:
   
   • For Central & Eastern Division businesses:
     
   • Revenue & Customs Services Complex
     
   • Corner of Ratu Sukuna Road & Queen
     
   • Elizabeth Drive
     
   • Nasese
     
     
   • For Western Division businesses:
     
   • Revenue House
     
   • 19 Tavewa Avenue
     
   • Lautoka
     
     
   • For Northern Division businesses:
     
   • First Floor Rupan Building
     
   • Corner of Nanuku & Jaduram St
     
   • Labasa
     

If bringing the form to FRCS office, a FRCS officer will check it and advise, if you have missed out any details. If you need help filling in the form ask the FRCS officer at the counter

Step 3: Proof of identity
When lodging this form at a FRCS office you must show proof of your identity.

• Salary/wage earners must show their FNPF card.
  
• Sole traders and others who do not have an FNPF card must show one of the following:

• driver’s licence
  
• passport
  
• official ID card
  
• Wheel tax certificate.
  
  

• For a company – the Certificate of Incorporation and the Memorandum and Articles of Association
  
• For a partnership – the partnership deed
  
• For a trust – the trust deed
  
• For an estate – the deceased’s will or, if intestate, a letter from the Public Trustee.
  
• It is mandatory that individuals attach a certified copy of birth certificate with the registration form before tax identification number can be issued.
  
• If sending this form through the post, a photocopy of the required proof of identity must also be sent.
  
  

Step 4: Issuance of the TIN

• AThe TIN can be issued immediately by the FRCA Customer Service Centre, if all the requirements are submitted; the form is fully completed and signed.

• Completed Application Form IRS0001 or Form IRS003
  
• Copy of Birth Certificate (Certified/Full Original Extract)
  
• Photo Identification/Passport Original (In absence certified Passport sized photo)
  
• Photo page of passport (for resident and non-resident individuals and Businesses /Sole Trader)
  
• Copy of passport showing immigration stamp (if in Fiji)( for non-resident)
  
• Work permit/Student Visa (if Applicable) (for non-resident)
  
• Certificate of Business Registration-Form A13( for businesses, partnership Bank name, address and account number)
  
• VAT Supplementary Registration if applicable (Form IRS018)( for businesses, companies, trusts, estates , cooperatives and NGO’s)
  
• Certificate of Registration- Form A5 (for companies)
  
• Application for Registration as a company-Form A2
  
• Trust deeds (for trusts)
  
• Certified copy of will and probate
  
• Trustees and beneficiaries name & TIN (for trusts , religious bodies and schools)
  
• Letter of requests for TIN

Suva Office
Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive & Ratu Sukuna Road, Nasese,

Suva
Phone: (+679) 3243000
Fax: (+679) 3315537
Email: info@frcs.org.fj

Nausori Office
FDB Building,
Main St. Nausori.
Phone: (+679) 347 7067
Fax: (+679) 347 7064

Lautoka Office
19 Tavewa Avenue,
Lautoka.
Phone: (+679) 6626600
Fax: (+679) 6660570, (+679) 6650473

Labasa Office
1st Floor Ratu Raobe Building,
Corner of Nanuku & Jaduram Street, Labasa.
Phone: (+679) 8819700
Fax: (+679) 8812354

Savusavu Office
Main Street,
Savusavu.
Phone: (+679) 8850727
Fax: (+679) 8850728

Levuka Office
Beach Street,
Levuka.
Phone: (+679) ‎3440888
Fax: (+679) 3440425

Rakiraki Office
Ground Floor, FDB Building,
Main St, Rakiraki Town.
Phone: (+679) 662 6715

Sigatoka Office
FDB Building, Ground Floor,
Vunasalu Rd,
Sigatoka.
Phone: (+679) 6626603

Ba Office
Second Floor,
Koronubu House,
Ba Town
Phone: (+679) 662 6726

• A TIN may be obtained in cases where an individual is believed to be deriving income in Fiji.
  
• Fijians who have attained 18 years if age are eligible to obtain a TIN

No fees are charged for the application of a TIN number.

The TIN number is valid for ever as long as the entity applying for the TIN number exists.

• Form S & B Application for TIN Registration of Salary / Wage Earners / Sole Trader Businesses / LTA and Bank Account:content/uploads/2012/11/Application_Registration_IRS001.pdf Form
  
• Instructions for Completing for Form S & B :Instructions
  
• Application for New or Changes to Registration of Companies, Partnerships, Trusts or Estates (IRS003) – Form C :Registration
  
• Instructions for Completing for Form C :Form C
  
• VAT Supplementary Registration Form (IRS018): VAT Form

Please attach sample completed documents that would help other people.

• TIN can be issued immediately by the FRCA Customer Service Centre, if all the requirements are submitted; the form is fully completed and signed.

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

• Before posting this form or bringing it to a FRCS office, ensure that the following have been done:
  
• For form S & B
  
• Fully completed the sections for registration type and personal details
  
• Fully completed Bank and Vehicle details
  
• Fully completed the business details section if a sole trader business
  
• Fully completed the employer section if you are an employer
  
• Fully completed the VAT details section if you are registering for VAT
  
• Signed and dated the form
  
• Included any attachments asked for
  
• You have your proof of identity ready to show (or photocopy attached if mailing)
  
  

For Form C

• Fully completed the sections for registration type and entity details
  
• Fully completed the employer section if the entity is an employer
  
• Fully completed the Vat section if the entity is registering for VAT
  
• Signed and dated the form
  
• Included any attachments asked for
  
• You have the entity’s proof of identity
• Ready to show (or photocopy attached if mailing)

• Personal Details
  
• Occupation is Applicants occupation.
  
• Work Permit number to be provided for Non-Residents who are on a work visa.
  
• Provide details for Bank Account and Motor Vehicle registration under this section.
  
• Business Details .This section must be completed for all applications by sole traders, partners, beneficiaries and investment income earners (but not salary/wage earners, directors or pensioners)
  
• Employer Details
  
• Details of Partners/Directors and details of other Related Companies

• The number identifies that a particular person or an individual has been registered with the Fiji Revenue and Customs Authority.