Adjudication & Rulings - a guide to binding rulings

This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.

Application for private ruling

Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them.

Application for product ruling

Use this form to apply for a product ruling on a proposed, current, or completed arrangement. Product rulings are binding only in respect of the arrangement identified in them.

Application for relief in cases of serious hardship or financial difficulties

When you are experiencing serious hardship or financial difficulties you can apply to be considered for relief from payment of a debt. This form enables you to apply for relief and depending on your circumstance you will also be required to complete additional forms showing your financial position and attach them with this application.

Application for status ruling following amendment

Use this form if there has been legislative amendment to the taxation laws applying in a private or product ruling you have applied for and obtained.

Automatic payment authority form

This form enables you to establish an automatic payment from your nominated bank account to Inland Revenue. The payments can be for a range of taxes including income tax, GST and FBT. You can also use this form to make additional payments on your student loan.

Bankruptcy - your tax obligations

This flyer gives you an overview about bankruptcy and your tax and child support obligations. This flyer has been co-produced by Inland Revenue and the Ministry of Economic Development.

Have you changed your name, address or phone number?

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

Debt options

This guide describes your options if you owe amounts to Inland Revenue.

Debt options information sheet

This information sheet describes briefly what options you have if you owe amounts to Inland Revenue. You will find more detailed information, including the factors we look at for each option, in our booklet IR 582 - Debt options.

Disputing a Notice of proposed adjustment (NOPA)

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.

Disputing an assessment

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

How Inland Revenue can help the deaf and hearing-impaired

Provides information on the ways deaf and hearing-impaired customers can contact Inland Revenue.

If you disagree with an assessment

If you have had your tax return assement sent to you and you do not agree with our assessment, this is a guide to help you dispute it with us through the proper procedures.

INFOexpress - Business directory

Use this guide to help you with questions you may have about using our automated INFOexpress telephone service, or if you want more information about the services available.

Inland Revenue's Charter

Our charter outlines the standards of service you can expect when dealing with us and outlines our committment to good service.

Late payment and late filing penalties

To find out more on the penalties and grounds for remission on late payments or late filing penalities you need to read this guide.

Making payments

Guide to the different ways to pay your tax so we get the information we need to process your payments quickly and efficiently.

Maori community officer service

This pamphlet provides information on how your Maori community officer can help you and how to contact them.

Elect someone to act on your behalf

Complete this form if you want someone to act on your behalf with Inland Revenue.

Notice of proposed adjustment

Use this form if you want to change a return you've filed or you disagree with an assessment or decision that we've issued.

Notice of response

Use this form if you want to respond to a notice of proposed adjustment (NOPA) that we have sent out to you.

Notice to waiver a time bar

This notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

Putting your tax returns right

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

Relationship property dispositions

This form is used to let us know of any settlements you've made under the Property Relationships Act 1976.

Statement in support of a tax interpretation

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

Statement of financial position

If you wish to apply for relief from debt you will need to provide us with details of your income and expenses. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.

Statement of financial postion

Complete this form if you are having or expecting to have difficulties in meeting your repayment responsibility (for example, if you're planning on travelling overseas).

Statement of position

Use this form to respond to a Disclosure notice issued by the Commissioner as part of the Disputes resolution process.

Tax agents' guide to using INFOexpress

Use this guide to help you with questions you may have about using our automated INFOexpress telephone service, or if you want more information about the services available.

Taxpayer obligations, interest and penalties

As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are and the current penalty and interest rules that may apply when obligations are not met.

Twelve month cash flow forecast

When a business wishes to apply for relief from debt you will need to provide us with information about income and expenses. By completing this form with those details, we can assess your situation.

Tax advice document claim form

Use this form if you wish to make a claim for the non-disclosure right for tax advice documents where Inland Revenue has requested disclosure of those documents under its statutory powers to obtain information. The claim for non-disclosure involves providing certain information about the documents you consider eligible to be tax advice documents within a set time period. The claim will not be valid if this disclosure is incomplete and/or is not received by Inland Revenue within the set time period. More information about these time periods is in the form.

Tax contextual information disclosure form

Use this form if you have been required by Inland Revenue to provide "tax contextual information" from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content of the disclosure. For the claim of non-disclosure to be upheld, Inland Revenue must receive the completed form within the set time period. More information about these time periods is in the form.