THE Fiji Revenue and Customs Service (FRCS) has launched a three-month tax amnesty program for Fijian taxpayers, offering to waiver penalties to those who come forward to pay outstanding tax payments.
Through the 2025 Tax Amnesty Program launched this week and scheduled to run from May 1 to July 31, 2025, FRCS said it will improve tax collection, reduce outstanding debts and promote greater tax compliance across the country.
“The initiative provides a limited-time opportunity for individuals and businesses to file overdue tax returns, make voluntary disclosures of income, amend incorrect or incomplete returns, pay outstanding taxes, and receive a waiver on most administrative penalties,” FRCS said in a statement.
It urged eligible taxpayers to take advantage of this period to regularise their tax affairs without incurring penalties.
“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 March 31, 2025, have not filed tax returns and incorrect or incomplete returns, have unpaid self-assessed or FRCS -assessed taxes and those who have paid taxes but still owe penalties.
The amnesty applies to all taxes administered by FRCS including income tax, VAT, PAYE, customs duties and other applicable levies.
Applications must be submitted via the Taxpayer Online Service (TPOS) portal.
Taxpayers excluded from the program include those who are currently engaged in litigation with FRCS, are under criminal investigation and those who are involved in fraudulent reporting.
The FRCS said the amnesty did not apply to penalities arising from investigations or audits.
Note: This article was first published on the print version of the Fiji Times dated April 19, 2025