Fiji 2025 Tax Amnesty Program: Resolve VAT & Tax Issues with Reduced Penalties

The Fiji Revenue and Customs Service announced that the 2025 Tax Amnesty Program will last from May 1 to July 31, 2025.

The program's purpose is to improve tax collection, reduce outstanding debts, and promote greater tax compliance across Fiji. Moreover, the amnesty program offers non-compliant businesses and individuals the opportunity to reach VAT compliance with low to no risk of suffering any financial or other consequences.

Eligible Taxable Persons and Submission Process

Under the amnesty program, taxable persons have a limited period to file overdue VAT returns, voluntarily disclose income, and amend incorrect or incomplete VAT returns for up to seven years. During this period, individuals and businesses can also pay any outstanding VAT and receive a waiver on most administrative penalties.

Taxable persons eligible for the program are those who did not file a VAT return as of March 31, 2025, or filed incomplete or incorrect returns. Taxable persons who paid VAT but failed to pay penalties are also eligible for the amnesty program. In addition to VAT, the amnesty program applies to other taxes administered by the Fiji Revenue and Customs Service, including income tax, pay-as-you-earn (PAYE) tax, and customs duties.

All applications must be electronically submitted through the government portal, Taxpayer Online Service (TPOS). Each application is individually assessed, and taxes due under the program must be paid by July 31, 2025.

Notably, the announcement includes details on excluding taxable persons from the program. Therefore, taxable persons currently engaged in litigation with the Fiji Revenue and Customs Service, under criminal investigation, or involved in fraudulent reporting can not apply to the amnesty program. Furthermore, any unpaid penalties determined during investigations or audits can not be paid through the amnesty program.

Conclusion

The program encourages voluntary compliance by offering a time-limited window to disclose and correct past VAT and other tax-related issues. Additionally, it aims to strengthen the overall integrity of Fiji’s tax system. Eligible taxable persons should act quickly, apply for the amnesty program, and use the opportunity to report or pay the unreported or unpaid VAT without risk of penalty.

Source: Fiji Revenue and Customs Service