Nikhil Aiyush Kumar 
File photo
The Fiji Revenue and Customs Service has clarified that the mandatory Taxpayer Identification Number requirement for mobile wallet accounts does not apply to individuals.
The clarification follows a public notice last week extending the compliance deadline to 31 January 2026.
FRCS stated penalty and imprisonment provisions under Section 34A (2) of the Tax Administration Act apply only to business taxpayers.
The authority adds these provisions are consistent with other offences under the Act.
FRCS explained that individuals and personal users of e-wallet services are not affected by these penalties.
The service has expanded outreach programs, including visits to remote and maritime areas in partnership with other government agencies.
The authority states it continues to facilitate TIN registration through nationwide initiatives and the Taxpayer Online Services Portal. FRCS adds this allows taxpayers to register and obtain a TIN remotely without visiting an office.
FRCS stresses the TIN requirement is not a revenue-raising measure and does not introduce new taxes. The service said the measure was designed to strengthen taxpayer profiling, detect potential tax evasion, and support national anti-money laundering efforts.
Similar identification requirements already exist in the commercial banking sector.
The authority adds these steps aim to improve accessibility, ease compliance and reduce administrative burdens on individuals.
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