FRCS Launches 2025 Tax Amnesty Program to Boost Compliance

The Fiji Revenue and Customs Service (FRCS) has announced the launch of its 2025 Tax Amnesty Program, which is now open and will run until 31 July 2025.

The initiative offers individuals and businesses a limited-time opportunity to come forward and regularize their tax affairs without facing most administrative penalties.

The amnesty program allows taxpayers to file overdue tax returns, voluntarily disclose previously unreported income, amend incorrect or incomplete returns from the past seven years, and pay outstanding taxes. In return, most administrative penalties will be waived.

The program applies to all taxes administered by FRCS, including Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE), Customs Duties, and other applicable levies.

It is aimed at improving tax collection, reducing outstanding debts, and strengthening compliance, ultimately contributing to a more robust fiscal environment and supporting national economic growth.

To be eligible, taxpayers must have unresolved issues as of 31 March 2025, such as unfiled returns, incorrect or incomplete submissions, unpaid self-assessed or FRCS-assessed taxes, or penalties still owed despite prior payments.

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

However, the amnesty does not extend to taxpayers currently engaged in litigation with FRCS, those under criminal investigation, or individuals and entities involved in fraudulent reporting.

Additionally, penalties arising from investigations or audits are not covered under the program.

FRCS is encouraging all eligible taxpayers to take advantage of the opportunity.