The Fiji Revenue and Customs Service (FRCS) has issued a stern public notice warning that VAT non-compliance will no longer be tolerated, revealing that 2,489 VAT-registered taxpayers have failed to lodge VAT returns despite recording VAT-inclusive sales.
The authority said it has also identified 1,201 VAT-registered taxpayers who submitted nil VAT returns while still recording VAT-inclusive sales.
In its notice, FRCS said the continued non-compliance persists despite repeated public advisories, the 2025 Tax Amnesty Program, and extended lodgement timeframes.
“VAT collected and not remitted back to FRCS is a serious offence,” the authority stressed, warning that such practices undermine the integrity of Fiji’s tax system and deprive government of critical revenue needed for public services.
FRCS said it will now move to enforcement without further notice, including raising default assessments for outstanding VAT periods, imposing penalties under the Tax Administration Act 2009, and cancelling or refusing Tax Compliance Certificates.
Debt recovery actions may include garnishing bank accounts, placing charges on property, bankruptcy proceedings for unpaid debts, and prosecution of non-compliant taxpayers.
FRCS has urged affected taxpayers to immediately lodge all outstanding VAT returns or amend incorrect nil returns through Taxpayer Online Services (TPOS), declare accurate VAT-inclusive sales, and settle outstanding VAT and penalties.
