ACCOUNTING RESOURCES

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

this form is about if you’re applying to be an intermediary as an individual or as a key office holder of an entity (not a natural person), on behalf of the entity.

When a person is deceased there may be a refund owing on their taxes.

合并所产生的公司可以是其中一家合并公司，也可以是一家新公司。合并后的公司必须填写本合并声明书(IR432)。

About this Guide You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide explains how businesses claim […]

As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).

About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling […]

This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute.

If we send you a notice telling you we’re going to adjust your tax liability, you can dispute the notice. This guide explains the process for you to follow.

Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.

If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.