Late filing penalties: Types of returns affected
Types of returns affected
Late filing penalties
The law requires you to file your tax returns by their due dates. If you don't, you may have to pay a late filing penalty.
Types of returns affected
Late filing penalties currently apply to:
- IR3 and IR4 income tax returns
- the employer monthly schedule (IR348)
- GST returns (GST 101 and 103).
For income tax returns, a penalty may be charged if:
- we tell you a return is required and you don't file it
- you don't give us a valid reason for not filing your return, and
- you don't have an extension of time to file.
We will notify you either by letter or by public notification 30 days before charging this penalty.
The penalty for employer monthly schedules and GST returns may be imposed automatically and we will notify you when we have done this.
Date published: 26 Mar 2008
Back to top