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==Procedure==
 
'''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 :[https://www.frcs.org.fj/our-services/taxation/taxation-forms/registration-change-of-address-forms/ 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 
#'''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. 
#'''Form C '''(IRS0003) is for registration of these types of entities:
:#companies (public and private)
:#partnerships (whether or not a written partnership deed exists)
:#trusts (including unit trusts)
:#estates of deceased persons
:#co-operatives
:#non-profit organisations (such as charities clubs and associations)
:#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.
#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 
#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.

==Required Documents==
*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

==Office Locations & Contacts==
'''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 

==Eligibility==
*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

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

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

==Documents to Use==
*Form S & B Application for TIN Registration of Salary / Wage Earners / Sole Trader Businesses / LTA and Bank Account:[https://www.frcs.org.fj/wp- content/uploads/2012/11/Application_Registration_IRS001.pdf Form] 
*Instructions for Completing for Form S & B :[https://www.frcs.org.fj/wp-content/uploads/2012/11/IRS0021.pdf Instructions] 
*Application for New or Changes to Registration of Companies, Partnerships, Trusts or Estates (IRS003) – Form C :[https://www.frcs.org.fj/wp-content/uploads/2018/07/IRS003-Company-Registration1.pdf Registration] 
*Instructions for Completing for Form C :[https://www.frcs.org.fj/wp-content/uploads/2018/07/IRS004-Company-Registration.pdf Form C] 
*VAT Supplementary Registration Form (IRS018): [https://www.frcs.org.fj/wpcontent/uploads/2012/11/VAT_IRS018.pdf VAT Form]

==Sample Documents==
Please attach sample completed documents that would help other people.

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

==Related Videos==
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'.

==Instructions==
*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)

==Required Information==
*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

==Need for the Document==
*The number identifies that a particular person or an individual has been registered with the Fiji Revenue and Customs Authority.

==Information which might help==
*The Tax Identification Number is a sequence of numbers which consists of nine individual digits that make up a group of numbers which is divided by 3 dash symbols e.g. 11-57252-0-3. It is a unique number that identifies a particular person or an individual that has been registered with the Fiji Revenue and Customs Authority. 
*An individual that is registered for TIN and does not earn any income will not be subject to tax directly. The implementation of TIN is for identification and to capture those that are required to pay tax. 
*Tax Identification Number (TIN) became compulsory for a number of purposes following an announcement in the 2010 Revised Budget. This was initially for those wishing to create a new bank account, register a vehicle, obtain a driving licence, or register a business. 
*The TIN can is obtained from Fiji Revenue and Customs Authority (FRCA) by filling a registration form. You are required to produce a valid Birth Certificate and photo identification such as FNPF card, drivers licence or Passport. 
*An official letter will then be issued by FRCA. In addition, now there is a joint FRCA/FNPF card which has the holder’s TIN and FNPF details along with photo identification.

==other uses of the Document/Certificate==
*Renewing or applying for a license or permit with Land Transport Authority
*Registering a used or new vehicle of any description with the Land Transport Authority
*Applying for a new business licence or renew of their business licence with the local municipalities
*Applying for Charitable Trust
*Non-Government Organisations (NGO’s) and Religious Bodies
*Registration with the Registrar of Titles
*Registering a company, partners in partnership businesses whether jointly or severely registered with the Registrar of Companies
*Opening and operating a third party’s bank account together with the Taxpayer Identification Number of the third party
*Opening or operating a bank account of any description with any financial institution, from within or outside of Fiji
*Complying with Employer Payroll requirements by any person who is a new or existing employee Identification Number of the third party
*Complying with other organisation’s requirements not specifically stated but requires TIN in their process.

==External Links==
*Registration Requirements for a Tax Identification Number (TIN) :[https://www.frcs.org.fj/wp-content/uploads/2012/09/TIN-Registration-Brochure-Final.pdf Registration Brochure] 
*Registration Forms :[https://www.frcs.org.fj/our-services/taxation/taxation-forms/registration-change-of-address-forms/

==Others==
Registration with the FRCS means any or all of the following: 
*Getting a Tax Identification Number (TIN) for the first time 
*becoming a person who pays Value Added Tax (VAT) to the FRCS 
*becoming a person who pays Pay-As-You Earn (PAYE) tax to the FRCS 
*becoming a person who pays Hotel Turnover Tax (HTT) to the FRCS

[[Category:Fiji]]

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