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SERVICE TURNOVER TAX For Hoteliers and Tourist Marine Vessel Operators

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A business license needs to be submitted in addition to the<br />

above requirements in the case only of a trading business.<br />

A site inspection may be carried out by FRCA before a Tax<br />

Identification Number (TIN) is issued.<br />

The completed registration form can be either posted or h<strong>and</strong><br />

delivered to the FRCA office nearest to you.<br />

REMEMBER THAT FAILURE TO REGISTER IS A CRIMINAL<br />

OFFENCE AND RENDERS SEVERE PENALTIES<br />

Disclaimer<br />

The information in this document are subject to change without notice.<br />

<strong>For</strong> more infformation, please contact the Taxpayer Education <strong>and</strong> Publicity Unit<br />

on Phone: (679) 3243000 Fax: (679) 3302 321<br />

e-mail: info@frca.org.fj or tepu@frca.org.fj<br />

Images © Adrian Seah<br />

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