Fiji - Obtain Tax Identification Number (TIN)

how to obtain tax identification number



The Tax Identification Number (TIN) is a unique identifier issued by Fiji Revenue and Customs Authority to a taxpayer. A TIN is unique to each person and will be used by the taxpayer whenever they transact with FRCA like:

  • Filing annual income tax returns
  • Filing annual summaries (persons required to deduct tax at source)
  • Filing Single Administrative Documents (SADs)
  • Paying all types of taxes
  • Requesting for goods to be cleared by customs at ports of entry

A TIN may also be issued upon request (and where the applicant does not already have one) in the following circumstances:

  • opening a bank account or renewing LTA driving license
  • issuance of certificate of exemption from interest withholding tax – this is presented

    to financial institutions

  • issuance of certificate of exemption from tax in the case of persons who will receive payments under a Contract for service
  • claiming refund of Value Added Tax (VAT) paid on a new dwelling house
  • promoting a lottery and account for Gambling Turnover Tax (GTT)
  • remittance of funds overseas and/or for tax clearance purposes
  • computing for Capital Gains Tax on the sale of property in Fiji
  • accounting for VAT where the applicant is deemed to be a registered person

Following are procedures on how to obtain tax identification number (TIN).


A TIN may be obtained in cases where a taxpayer is believed to be deriving income in Fiji or has the liability to account for VAT and has not registered.


Category: Insurance

Similar articles: