26/11/2025
FRCS REMINDS PUBLIC AND BUSINESSES OF TIN REQUIREMENTS FOR MOBILE WALLET ACCOUNTS
The Fiji Revenue and Customs Service (FRCS) wishes to remind all individuals and businesses of the new requirements relating to Mobile Wallet (e-wallet) accounts, as announced in the 2025–2026 National Budget Promulgation.
Mandatory TIN Requirement for All Individuals and Businesses
A valid Taxpayer Identification Number (TIN) is now a mandatory requirement when registering for a Mobile Wallet account. FRCS strongly encourages all individuals and businesses to ensure they have a valid TIN and to update their details with their respective e-wallet service providers well in advance of the deadline.
The deadline to register and update e-wallet accounts with the TIN is 31 December 2025.
Additional Requirement for Businesses
In addition to the general TIN requirement, all businesses must maintain a separate e-wallet account exclusively for business transactions. Businesses are urged to ensure that these accounts are correctly registered with a valid TIN and used solely for business purposes.
Under the new provisions of the Tax Administration Act, non-compliance may attract a fine not exceeding $25,000 or imprisonment for a term not exceeding 10 years, or both.
Non-compliance may also lead to a suspension of services from the e-wallet service providers.
Implementation Support
FRCS continues to work closely with all licensed e-wallet service providers to facilitate the smooth rollout of these requirements. FRCS strongly encourages individuals and businesses to take timely action to avoid service disruptions and potential penalties.
FRCS thanks all taxpayers for their cooperation in supporting national efforts to enhance financial transparency and compliance.
For further information and assistance, please contact us on our toll-free line 1326 or 3243000 or email at [email protected].
23/09/2025