Skip to Content


Forms and guides
Kimihia he parongo mo

Forms starting with: L


Late payment and late filing penalties IR741

(published August 2009) 

About this guide

Read this leaflet to find out more about late payments and late filing penalties, including when they are charged, instalment arrangements and grounds for remission.

Adobe Acrobat PDF | 74kb | 2 pages

When to use this guide

Tax laws are designed to encourage voluntary compliance by clearly setting out your obligations and by applying standard penalties for not complying with the law, including penalties for late payment and late filing.

What you will need

Report an accessibility problem for this page

 

 

 


Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors