FRCS clarifies mobile wallet TIN requirement, says penalties do not apply to individuals

The Fiji Revenue and Customs Service (FRCS) has moved to dispel public concern and misinformation surrounding the mandatory Taxpayer Identification Number (TIN) requirement for mobile wallet accounts, clarifying that ordinary users will not face fines or jail terms.

In a public notice issued this week, FRCS said recent claims circulating on social media and other platforms were misleading, particularly suggestions that individuals could be fined up to $25,000 or jailed for failing to comply with the TIN requirement.

FRCS stressed that penalty and imprisonment provisions under Section 34A(2) of the Tax Administration Act apply only to business taxpayers, not to individual or personal users of mobile wallet services such as M-Paisa, MyCash or similar platforms.

“At no point are individual consumers or ordinary users of mobile wallet services subject to these penalties,” FRCS said.

The clarification follows an earlier notice issued on January 7, extending the deadline for mandatory TIN registration for mobile wallet accounts to January 31, 2026.

FRCS also emphasised that the TIN requirement is not a new tax and is not a revenue-raising measure, but a compliance and risk-management tool aimed at strengthening taxpayer profiling, detecting potential tax evasion and supporting national anti-money laundering efforts. Similar identification requirements already apply in the commercial banking sector.

To support compliance, FRCS said it has significantly expanded its outreach programmes, particularly in remote and maritime areas, and continues to work with other government agencies to improve access.

Taxpayers can now register for and obtain a TIN remotely through the Taxpayer Online Services Portal (TPOS) without having to visit an FRCS office in person.

“These initiatives are designed to improve accessibility, support ease of compliance and minimise administrative burdens on individuals,” FRCS said.

The revenue authority urged the public to rely on official FRCS communication channels for accurate information and warned against sharing unverified claims that could cause unnecessary fear and confusion.

FRCS reaffirmed its commitment to clear public communication as the January 31 deadline approaches.