Paying tax and receiving entitlements
Includes sections on assisting our customers, responding to non-compliance and tackling the harder end of compliance.
Paying tax and receiving entitlements
Our approach to achieving our outcomes is founded on the principle of voluntary compliance. Essentially this recognises that most people meet their various obligations of their own accord. Our compliance model helps us to focus on the best approach to delivering services in line with this principle.
Responding to non-compliance
New Zealand's tax system has a high level of voluntary compliance, but we still need to intervene where returns are not filed on time or where customers go into debt. We also audit taxpayers to make sure that they pay the right amount of tax.
Tackling the harder end of compliance
Only a small percentage of our customers deliberately decide not to meet their obligations or engage in evasion. In many cases, our only way forward is to use the full force of the law.
Date published: 23 Oct 2007
Back to top