Organization : Fiji Revenue & Customs Authority
Type of Facility : Apply For Tax Clearance
Country: Fiji
Website : https://www.frcs.org.fj/
FRCA Apply For Tax Clearance
Who needs to apply for tax clearance?:
A tax clearance application is used by a person who has left (or will be leaving) Fiji permanently, and will be transferring money out of Fiji.
Related : FRCA Tax Identification Number TIN Registration : www.statusin.org/7229.html
If the application is successful, the person will be given a tax clearance letter for exchange control purposes.
What requirements must a person satisfy before applying for a tax clearance?:
Before a tax clearance letter will be given, the applicant must:
** have all their tax returns lodged
** have all their taxes paid.
** be able to explain the source of the funds being transferred out of Fiji.
What should be submitted with your application for a tax clearance?:
Where tax clearance is sought on the grounds of migration, the following should be provided together with your Tax Clearance Application form:
Requirements:
1 Lodge tax return for the current year together with Tax Withholding Certificate
2 Letter of resignation and acceptance
3 Passport and visa (certified true copies)
4 Any tax owing must be paid in cash or by bank cheque
5 Complete IRS-460 form for those who resign within the year (excluding civil servants)
In order to facilitate the quick processing of your tax clearance application, the documents and information details below should be submitted with your application :
| SOURCE OF FUNDS | REQUIREMENTS | |
| 1 | Savings from salaries | Date account opened |
| Details of deposits (other than salary) | ||
| Statement of interest received for each year | ||
| Detailed bank statement with current balance | ||
| Explanation and evidence for any irregular deposits | ||
| 2 | FNPF withdrawals | Withdrawal letter |
| Copy of refund cheque | ||
| Evidence of deposit | ||
| 3 | Leave compensation and gratuity | Details of payment from your employer |
| Evidence of deposit | ||
| 4 | Sale of assets | List of assets sold and sale price |
| House/land-sale and purchase agreement | ||
| Transfer document/CGT Certificate | ||
| 5 | Sale of motor vehicle | Vehicle registration number |
| Letter from the buyer | ||
| Transfer of vehicle document from the LTA | ||
| Evidence of funds deposited in the bank account | ||
| 6 | Gifts | Name, TIN and address of donor |
| Evidence of funds deposited in the bank account | ||
| 7 | Other sources | Advise source of funds and provide evidence e.g.: |
| Directors’ fees | ||
| Lottery wins | ||
| Loan repayment | ||
| Insurance | ||
| Investment | ||
| Advance | ||
| Dividend |
What to do with the completed form:
You may either post the form to FRCA or bring it into an FRCA Customer Services Centre office.
If bringing the form into the FRCA office, a FRCA officer will check it and advise if you have missed out any details. If you need help filling in the form, ask the FRCA officer at the counter.
Further information:
For further assistance on tax clearance, you may send an email request to
tepu AT frca.org.fj,
cectaxquerysuv AT frca.org.fj or
info AT frca.org.fj