FRCS Announces the Launch of the 2025 Tax Amnesty

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The Fiji Revenue and Customs Service (FRCS) is pleased to announce the launch of the 2025 Tax Amnesty Program, which will run from 1 May to 31 July 2025.

This initiative provides a limited-time opportunity for individuals and businesses to:

• File overdue tax returns

• Make voluntary disclosures of income (including income that may have been previously omitted)

• Amend incorrect or incomplete returns (for up to the past seven years)

• Pay outstanding taxes

• Receive a waiver on most administrative penalties

The program aims to improve tax collection, reduce outstanding debts, and promote greater tax compliance across Fiji. This proactive measure is designed to strengthen the country’s tax system and support economic growth. FRCS anticipates that the initiative will result in a significant increase in tax compliance, leading to a more robust fiscal environment.

Eligible taxpayers include those who, as of 31 March 2025:

• Have not filed returns

• Have filed incorrect or incomplete returns

• Have unpaid self-assessed or FRCS-assessed taxes

• Have paid taxes but still owe penalties

The Amnesty Program applies to all taxes administered by FRCS, including:

• Income Tax

• Value Added Tax (VAT)

• Pay As You Earn (PAYE)

• Customs Duties

• Other applicable levies

Applications must be submitted via the Taxpayer Online Service (TPOS) portal. Each application will be individually assessed, and full payment of all taxes owed under the program must be made by 31 July 2025.

Taxpayers excluded from the program include those who:

• Are currently engaged in litigation with FRCS

• Are under criminal investigation

• Are involved in fraudulent reporting

Additionally, the amnesty does not apply to penalties arising from investigations or audits.

FRCS encourages all eligible taxpayers to take advantage of this opportunity to regularize their tax affairs without incurring penalties.

For more information, please contact us on our toll-free number 1326 or 3243000, or via email at info@frcs.org.fj.