Frcs vat registered list. txt) or read book online for free.
Frcs vat registered list bs 242-225-7280 (Toll free) 242-461-8050 242-604-8072 242-361-1263 (Fax) Register or login to access the services of Fiji Revenue & Customs Service through the Taxpayer Portal. Only a VAT registered business can charge VAT from the date of registration with FRCS. Therefore, vat@frcs. The document appears to be a list of business names registered in Fiji along with their registration dates. Taxpayers with annual sales of more than $300,000 are required to file VAT returns monthly while the taxpayers with less than $300,000 annual sales FRCS would like to advise all VAT-registered taxpayers that as announced in the 2023/2024 National Budget, the implementation of Phase 3 of the VAT Monitoring System (VMS) has been deferred until further notice. Provision of accommodation in a private residence or property that accommodates tourists, international students or overseas Click here latest list updated: https://frcs. (FRCS). 1 min read. There are still loopholes and non-compliance cases from registered VAT businesses, operators, and taxpayers when it comes to tax compliance strategies. A list of mandatory compliance certificates (as well as additional compliances based on business type) will then be required after Jun 17, 2024 · The Fiji Revenue and Customs Service (FRCS) has identified 2347 entities that haven’t lodged VAT returns worth $401. Once your entity is registered, you can follow through from Step 4 onwards. 150% allowed for extra FNPF paid to employees exceeding 5% and up to 10%. This was highlighted by the Fiji Revenue and Customs Service Acting Chief Executive, Malakai Naiyaga during the launch of the VAT Feb 1, 2024 · VALUE ADDED TAX (BUDGET AMENDMENT) ACT 2023 - VAT ZERO RATING ON PRESCRIBED MEDICINE OR DRUGS This Standard Interpretation Guideline (SIG) sets out Fiji Revenue and Customs Service’s (FRCS) policy and operational practice in relation to the 2023/2024 Budget changes applicable to the Value Added Tax Act 1991. Tropical Cyclone Yasa – Importation of Disaster Relief Goods (25. The tax burden is on the resident person to settle the withholding tax with FRCS. The FRCS today announced the commencement of the second phase of the “VAT Compliance Campaign”, a critical initiative aimed at ensuring fiscal responsibility and compliance, within the Fijian business community. The list of approved systems and vendors/suppliers is published on the FRCS website on this LINK. Non-Resident Withholding Tax – Management Fee, Professional Services and Other Independent Services Oct 31, 2023 · • Once a business is registered for VAT, it must charge VAT on all the goods and services it sells (referred to as “taxable supplies”). Peceli Naviticoko Multimedia Journalist iTaukei Desk [email protected] November 2, 2023 12:58 pm. Some registered businesses have been charging VAT but unfortunately have not been correctly declaring the amount of VAT collected. To be used by VAT registered businesses for sale of vatable products and services: Value Added Tax. 6 million between 2020-2023. An organisation that has been registered under the Charitable Trusts Act or any other Act by its members is automatically exempt from paying income tax. Step 2. Gross Up Method (Withholding Tax (WHT)) Value Added Tax. The VAT registered business must charge VAT on all the goods and services it sells in Fiji unless the goods or services are zero rated or exempt from VAT. Registered Name of Entity) – Registrar of Companies Taxpayer Jul 18, 2024 · The Fiji Revenue and Customs Service has set its sights on significantly increasing the number of tax-compliant micro, small, and medium enterprises and enhancing their contribution to the economy. 51 views. fj To the emerging businesses, sole traders, small and medium businesses, and for anyone who is planning to become a vet registered taxpayer, this guide contains the relevant information and is well supported through practical examples Learn more on VAT, click on this: https://www. ” FRCS has a complete list of zero-rated items on its website as well as a list of goods and services that have always been 15 per cent VAT rated, meaning, their prices are not affected by the new change. 6m in VIP Sales. 1992 0010215300 SHAFIQ ALI 01. • The VAT payable at the end of the tax period to FRCS is the difference between the VAT paid on business expenses and the VAT charged on the sale of goods and the supply of services. Goods that attracted VAT of 0% continued for 21 basic categories with an addition of prescribed medication. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Jan 24, 2023 · Taxpayer Name TIN Tax Type Registration Date FREDERICK LECKON 010134902 7/1/1992 ARUN SINGH 010161001 7/1/1992 RAHAT ALI ASGAR 010163900 1/1/2006 ABDUL AHMED 010173202 7/1/1992 ARUN CHARAN 010203903 1/1/2018 MUNTAZ ALI 010211801 7/1/1992 SHAFIQ ALI 010215300 7/1/1992 Apr 3, 2022 · 15% VAT on Services 1st April 2022 Fiji Revenue Customs Service would like to advise businesses that following the announcement in the Revised 2021-2022 National Budget, the 15% VAT on Services is effective from 1 April 2022. 2006 0010173202 ABDUL AHMED 01. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Only a VAT registered business can charge VAT from the date of registration with FRCS. Nov 3, 2023 · IN an effort to promote voluntary compliance Fiji Revenue and Customs Services (FRCS) has launched a simplified but comprehensive guidebook on key aspects of Value Added Tax (VAT). However, Phase 1 (Supermarkets and Pharmacies) and Phase 2 (Law and Accounting Firms, Medical Centres, Hardware Companies (wholesale and retail) and The Fiji Revenue and Customs Service (FRCS) is very concerned about non lodgment of Value Added Tax (VAT) returns by registered entities and announces the commencement of the second phase of the VAT Compliance Campaign, a critical initiative aimed at ensuring fiscal responsibility and compliance within the Fijian business community. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Sep 2, 2024 · The Fiji Revenue and Customs Service (FRCS) has clarified no value added tax will be imposed on the 22 household items that are listed under zero VAT even if they are imported from overseas by individuals. Dec 30, 2024 · FRCS before they are given accreditation and approval to market their solution to businesses or operate the EFD system (in the case of a custom-built in-house sys-tem). You will encounter upload errors if your taxable activity(s) is not registered or declared correctly. fj/wp-content/uploads/2023/11/VAT-Guide-01. Nov 2, 2023 · FRCS VAT Guide launched Share . The list is updated as and when vendors/suppliers are given accreditation. pdf 2 days ago · How Is Your Tax Money Used? In Fiji, tax money is collected by the government and used to fund various public services and programs, including infrastructure development, social services, defense and security, and public administration Proceed to the Fiji Revenue and Customs Services (FRCS) to register for a Tax Identification Number (TIN). 000. Under the 2024-2025 budget, VAT has been imposed on personal imports. FRCS Launches Second Phase of VAT Compliance Campaign. What is Value Added Tax (VAT)? Value Added Tax (VAT) is a tax on spending that is levied on the supply of goods and services Where the gross amount (invoice value) is to be remitted, then Non- Resident Withholding Tax is calculated on the gross-up value. org. txt) or read book online for free. List of VAT Registered Tax payer (as at 17 TH January 2023)*NEW; Businesses. 3 billion, which represents about 50 percent of the total revenue. 2-Online-version. TINs of the 2972 businesses — who were found to have issued VAT Inclusive Price (VIP) invoices to other VAT-registered businesses but had not fulfilled their obligation to file VAT returns — are already on the FRCS They say FRCS, based on advanced data analysis techniques, has identified that there are 2,972 businesses (Suppliers) who have issued VAT Inclusive Price (VIP) invoices to There are still loopholes and non-compliance cases from registered VAT businesses, operators, and taxpayers when it comes to tax compliance strategies. As of 1 August 2023, the previous three-VAT rates system has been replaced with a We wish to remind all VAT registered persons that in accordance with Section 33(1) of the VAT Act 1991, it is mandatory to submit a VAT Input Schedule with the VAT returns. 14. FRCS Vat Guide. List of Approved Charitable Institutions Do charitable organisations apply for exemption? To qualify for exemption from income tax, application in writing must be made to the Chief Executive Dec 30, 2019 · list provided on various templates. 00 Sep 24, 2024 · Businesses have to register for VAT in Fiji if their revenue exceeded FJD 100,000 (approx. ” Naiyaga said VAT is a large component of government revenue that the FRCS collects, and it has equally a large risk of non-compliance. FRCS chief executive officer Udit Singh said they were launching the third phase of the VAT compliance campaign to target entities not paying VAT despite continuing their business operations and issuing VAT Tax Registration with Fiji Revenue and Customs Services (FRCS). The 5% ECAL on Prescribed Service has been removed and the VAT rate is increased by 6% bringing the total VAT rate to 15%. Apr 1, 2022 · FRCS Launches Second Phase of VAT Compliance Campaign. VAT registration thresholds Apart from our primary mandate, FRCS continues to partner and support other government initiatives as needed. C. Sep 5, 2020 · VAT is trust money collected by all registered person(s) and businesses in Fiji on behalf of the Government and therefore should be correctly accounted to the Fiji Revenue and Customs Service (FRCS). gov. Seleti Kete: 3423653: Ms. In this phase, FRCS will The Department of Inland Revenue Shops at Carmichael Plaza, Carmichael Road PO Box N-13 Nassau, Bahamas taxinquiries@bahamas. 1 billion in revenue to be collected by FRCS. Deductible VAT Businesses can reclaim input tax by deducting it from output tax. 11. VAT is said to be broad based and indirect in nature and any person who carries on a taxable activity (other than a produce supplier) where annual Jan 7, 2024 · TINs of the 2972 businesses — who were found to have issued VAT Inclusive Price (VIP) invoices to other VAT-registered businesses but had not fulfilled their obligation to file VAT returns — are already on the FRCS Dec 1, 2024 · Value Added Tax (VAT) Monitoring System (VMS) will come into effect for supermarkets, pharmacies, accounting firms, medical centres, travel agencies, law firms and hardware companies from December 31, the Fiji Revenue and Customs Service has announced. 2018 0010211801 MUNTAZ ALI 01. VAT amounts to $1. construction businesses) who are engaged to build an eligible persons new dwelling house. 02 November 2023. 85 and is applied on the grossed-up amount. 13. . 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 FRCS wishes to advise all registered persons that from 1st January 2025, the annual VAT filing option will be removed, and the taxpayers will be transitioned to quarterly and monthly filing. Jun 7, 2022 · Taxpayer TIN Taxpayer Name VAT Registration Date 0010134902 FREDERICK LECKON 01. The VAT registered person is required by law to file a VAT return, in the approved form (IRS 217), by the due dates VAT is a consumption tax which is administered by FRCS and contributes approximately 40 to 45 percent of the Government revenue. 1992 0010161001 ARUN SINGH 01. B. fj or call 3243942,3243027 or 3243591. It discusses the differences between VAT and sales tax, current VAT rates, Oct 6, 2020 · VAT is trust money collected by all registered person(s) and businesses in Fiji on behalf of the Government and therefore should be correctly accounted to the Fiji Revenue and Customs Service (FRCS). FRCS will also consider potential prosecution of those who consciously evade their tax responsibilities. frcs. VAT. To register as a charitable trust, an organization must have a mission consistent with one of four “charitable purposes”, which includes “the relief of distress caused Feb 25, 2024 · https://www. Apart from our primary mandate, FRCS continues to partner and support other government initiatives as needed. Provision of all water sports including under water activities and river safaris. 07. Registered, V: FJ911 D: 06/03/2025 06-Mar 06:54 Jul 31, 2023 · The 2023 National Budget announced a change in Value Added Tax (VAT), these changes were as follows: A. The activity should be registered or should be declared on the current VAT return under ‘Taxable Supplies for the period’ field. list provided on various templates. pdf What Is Withholding Tax? It is a tax withheld or deducted from income such as interest, royalty, insurance premium, management fee, natural resource amount or fee for provision of professional or other independent services that are received by either a resident or non-resident. Goods and Services that attracted VAT of 9% increased to 15%. 15. A list of mandatory compliance certificates (as well as additional compliances based on business type) will then be required after business registration before operations may begin. EUR 42,000) in the previous 12 months or expected to be so within next 11 month. Jun 17, 2024 · The Fiji Revenue and Customs Service (FRCS) has identified 2347 entities that haven’t lodged VAT returns worth $401. 1992 0010203903 ARUN CHARAN 01. i) Dropdown values are preset for specific columns across the templates. FRCS chief executive officer Udit Singh said they were launching the third phase of the VAT compliance campaign to target entities not paying VAT despite continuing their business operations and Sep 3, 2024 · In statement issued yesterday, the Fiji Revenue and Customs Service (FRCS) said the move aligns Fiji with 146 countries working together to promote tax transparency and equity and further Fiji’s chances of being removed from the EU’s list of non-cooperative tax jurisdictions. Choosing an Appropriate Model. There may be Feb 6, 2025 · FRCS Launches Second Phase of VAT Compliance Campaign. Goods and Services that attracted VAT of 15% remains unchanged. fj/wp-content/uploads/2024/07/VAT-Registered-TP_2-July-2024. FRCS is the agency responsible for collecting tax and duties on behalf of the government. Our strategic plan is aligned with the Government’s national plan to ensure sustainable and effective performance. Effective 01/04/2022, new rates applicable on goods and services as follows: Characteristics of VAT. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Jun 10, 2022 · Taxpayer Name TIN Tax Type Registration Date FREDERICK LECKON 010134902 07/01/92 ARUN SINGH 010161001 07/01/92 RAHAT ALI ASGAR 010163900 01/01/06 ABDUL AHMED 010173202 07/01/92 ARUN CHARAN 010203903 01/01/18 MUNTAZ ALI 010211801 07/01/92 SHAFIQ ALI 010215300 07/01/92 Nov 15, 2024 · This comprehensive guide outlines the Value Added Tax (VAT) system in Fiji, including its implications for businesses and consumers. There will be no waiver of late lodgment penalties in such cases. It has embarked to reform and modernize its customs operations in the context of Fiji's accession to the Revised Kyoto Convention to ensure development and promotion of trade facilitation with effective and efficient processes. He says of this VAT amounts to $1. Tax deduction for salary and wages paid for quarantined/isolated employees under covid -19 (attach details). 01. Rohit Pillay: 3243619: Ms. fj: Mr. Taxpayers liable for VAT can now access the FRCS Taxpayer Online Services portal (TPOS), login to their taxpayer dashboard and proceed to lodge their tax returns Jan 4, 2022 · Active VAT Registered. Dec 15, 2023 · Registration with the FRCS means any or all of the following: Getting a Tax Identification Number (TIN) for the first time; becoming a person who pays Value Added Tax (VAT) to the FRCS; becoming a person who pays Pay-As-You Earn (PAYE) tax to the FRCS; becoming a person who pays Hotel Turnover Tax (HTT) to the FRCS Jan 5, 2024 · i Revenue and Customs Service is very concerned about non-lodgment of Value Added Tax (VAT) returns – by registered entities. FRCS states this was announced in the 2024-2025 national budget, effective from 1stAugust Aug 4, 2023 · The zero per cent has remained, with the additional now of prescription drugs and medicine to the list of 21 items, so it’s now 22 items. active vat registered persons. The VAT registered business must charge VAT on all the goods and services it sells in Fiji unless Submit VAT returns and pay the VAT collected to FRCS when due online. Please contact the Lodgement Enforcement Unit (LEU) on managetaxreturns@frcs. VAT Register as at October 03, 2016: VAT Register as at August 31, 2016: VAT Register as at July 31, 2016: VAT Register as at June 30, 2016: FRCS Launches Second Phase of VAT Compliance Campaign. FRCS also facilitates trade and travel activities across Fijian borders. pdf It has come to our attention that for the years 2020 – 2023, there are 2,347 entities who have issued invoices with VAT-inclusive prices (VIP) surpassing $100 to other VAT-registered entities. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 CEO: There are two major tax obligations that a person must comply with; Firstly, a VAT registered person must file a VAT Return depending on the mode of VAT return lodgement approved – either monthly, three monthly or yearly. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Dec 8, 2019 · Taxpayer Online Service VAT Return User Manual 3 Basic Information This document covers the initial filing process & amendments for Value Added Tax (VAT) returns. 4 days ago · lodge their VAT Returns and pay the VAT collected to the FRCS when due. Nov 3, 2023 · “In the 2023-2024 National budget, the government is forecasting $3. Refer to the Website on frcs. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 This category involves VAT registered contractors (i. The objective of the VAT Guide is to support voluntary compliance as it will provide practical guidance on the application of the VAT laws and allow taxpayers to implement the VAT legislation more effectively. The invoice value is divided by 0. Kavita Nand: 3243235: helicopter registered with the Civil Aviation Authority of Fiji, except for medical or natural disaster relief evacuation services. Register For Tax Identification Number (TIN) Proceed to the Fiji Revenue and Customs Services (FRCS) to register for a Tax Identification Number (TIN). This was Under the current tax law, all gazetted group of businesses with annual gross sales exceeding FJ$100,000, are required to register and account for VAT based on their registered FRCS would like to inform the public that the items listed below continue to enjoy zero-rated VAT, with the new inclusion of prescribed medicines or drugs. pdf), Text File (. It is vitally important for all VAT registered persons to know and understand what each line relates to, the different VAT principles that apply and how VAT is basically calculated in a VAT return. FRCS is the central agency for tax administration in Fiji. Input tax incurred by businesses that are not Tax Inspector Configures a New E-SDC Using an SD Card; E-SDC Executes Commands Received via SD Card or USB Drive; E-SDC Stores a Command Execution Result to the SD Card or USB Drive; E-SDC Stores Audit Files on SD Card or USB Drive; Manuals; For POS Developers. 3 billion, which represents about 50 It is required that you present the officer your FNPF/FRCS Joint ID Card before your account is activated and you must get your e-Profile account activated within 30 days from the creation of your e-Profile account. Click here latest list updated: https://frcs. 42 010716317 asinateantonio t/a asinate's soga supplies 2/07/2015 43 010731008 mohammedaiyub 15/07/1992 44 010733206 hasmatali t/a hasmat investment 15/07/1992 45 010734908 hafizali t/a vuda taxi & hire 28/05/2013 46 010740907 armugam t/a tin taxpayer name registration 0070125412 adilaxmi 10/nov/00 0183020604 subarmani 26/apr/04 0505512103 06 investment services and consultancy 27/mar/17 Download the Excel file to view the list of businesses registered for Value Added Tax (VAT) in Fiji as of 31 March 2019. The Value Added Tax list of Registrants is opened to the public and contains the details of current registrants. 1992 0010217302 Mar 7, 2022 · The Fiji Revenue and Customs Service (FRCS) wants to release your VAT refund. An eligible person will be required to pay the VAT Inclusive Price (VAT) as charged by the contractor and this must be clearly displayed on a tax invoice. Some registered businesses have been charging VAT but unfortunately have not been correctly declaring the amount of VAT collected. 00%. fj/public-notice/list-of-tins-with-outstanding-vat-filing-obligation/?fbclid=IwAR1NPU2xhIxgoRzGyMNNgjBNLI6OIwgGW1KHkcbf8eDXk95nAkukwYVXyZ0 Our VAT Monitoring System (VMS) team conducted an awareness session for all VAT registered individuals and business on FRCS Free Point of Sale (POS). 1. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 Nov 2, 2023 · FRCS VAT Guide Launched. Entity-related Information (e. Tax Indentification Numbers 505215206 Dec 1, 2024 · The Fiji Revenue and Customs Service (FRCS) has announced that the Value Added Tax (VAT) Monitoring System (VMS) will be implemented for various sectors, including supermarkets, pharmacies, accounting firms, medical centers, travel agencies, law firms, and hardware companies, starting December 31, 2024. 1992 0010163900 RAHAT ALI ASGAR 01. macanawai@fijisun. e. The list includes the business name, TIN, and registration date of each VAT-Registered-Taxpayers - Free ebook download as PDF File (. We are holding these sessions to help businesses Click here latest list updated: https://frcs. Tax deduction on loan for medical purpose; 150%Tax deduction for donation to sports fund- the donation must be registered with Fiji National sports commission. These taxpayers have submitted Nil VAT returns for the corresponding periods which comes to $401. Chief Executive Udit Singh reveals that approximately 117,000 MSMEs are registered with the FRCS and of these around 22,800 are currently tax Service Description Home Register For Non-Individual TIN or as a Sole Trader Service Description Proceed to the Fiji Revenue and Customs Services (FRCS) to register for a Taxpayer Identification Number (TIN) or to register as a Sole Naiyaga says in the 2023-2024 National budget, the government is forecasting $3. The Fiji Revenue and Customs Service (FRCS) offers a new taxpayer online portal for easy access to tax-related services. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 The VAT Return is made up of 13 VAT return lines that a registered person is required to complete before submitting to the tax office. org to find the list of VAT Registered businesses. pdf · Establishing new tax audit units for large taxpayers, Creating a support centre for SMEs, and the recent launching of your new compliance improvement strategy to encourage voluntary compliance Aug 28, 2023 · Penalties and Prosecution: In the final stage, FRCS will enforce penalties for taxpayers whose VAT returns are outstanding and frequently lodge their returns late. g. The following taxpayers are urged to organize and update their tax returns with us. fj/public-notice/list-of-tins-with-outstanding-vat-filing-obligation/ Jan 27, 2025 · After registration the FRCS (tax division) will issue a TIN (tax identification number) that is used when importing goods into Fiji as part of the identification process. Fiji Residents Income Tax Tables in 2023 Personal Income Tax Rates and Thresholds (Annual) Tax Rate Taxable Income Threshold; 0%: Income from $ 0. 2021) TAX PAYMENT REMINDER; Sale of used vehicles forfeited by Customs; List of TINs with Outstanding VAT Filing Obligation; FRCS RELOCATION OF NADI OFFICE; List of Goods on Sale – October/ November sale 2022 FRCS Launches Second Phase of VAT Compliance Campaign. Kindly note that this list will be updated on a monthly basis. Voluntary registration in Fiji is allowed. Visits by Tax Officers Jan 5, 2024 · They say FRCS, based on advanced data analysis techniques, has identified that there are 2,972 businesses (Suppliers) who have issued VAT Inclusive Price (VIP) invoices to other VAT-registered The Fiji Revenue & Customs Service is the major funder of the National Budget. “With this policy amendment, it is important to [] Jun 6, 2022 · FRCS has also clarified its New Tax Information System is working well with only two modules left to go live and the National Federation Party’s claim of catastrophic failure of the FRCS Nov 3, 2023 · FRCS Launches New VAT Guide 2023-11-03 - JERNESE MACANAWAI Feedback: jernese. About 40 per cent of Feb 4, 2024 · https://www. D. com. New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022. There are still loopholes and non-compliance cases from registered FRCS Launches Second Phase of VAT Compliance Campaign. FRCS Assistance 1. sle mtin nuwgy wslga tngovcm ijovdkbh oatumf rij yrjrka xjxe ogbvt lfi lnqzhz iklchf ndq