The Fiji Revenue and Customs Service (FRCS) has issued a stern warning to individuals and businesses that failure to comply with the mandatory Taxpayer Identification Number (TIN) requirement for mobile wallet accounts could result in fines of up to $25,000, imprisonment for up to 10 years, or both.
FRCS confirmed it has extended the deadline for compliance to 31 January 2026, giving customers additional time to update their details in line with new provisions under the Tax Administration Act and the 2025–2026 National Budget Promulgation.
Under the rules, a valid TIN is now mandatory for opening and maintaining all mobile wallet or e-wallet accounts. FRCS is urging anyone without a TIN to obtain one immediately and ensure their account information is updated with their respective e-wallet service providers well before the deadline.
“Non-compliance may also result in the suspension of services by e-wallet providers,” FRCS warned.
The revenue authority has also highlighted additional requirements for businesses, stating that all business operators must maintain a separate e-wallet account exclusively for business transactions. These accounts must be properly registered under a valid business TIN and used only for business-related payments.
FRCS said the strengthened enforcement measures are aimed at improving tax compliance, increasing financial transparency, and ensuring that digital payment platforms are not misused.
The authority is encouraging businesses and individuals to act early to avoid service disruptions and severe penalties.
