Te whakaroa atu i te wa whakahoki puka take 2009 mai
Extension of time arrangements for 2009 returns
Return filing - lack of information
We have agreed on a process with NZICA to help tax agents obtain information so you can file a return for your client.
Deferral of policing for clients with exceptional circumstances ("D status")
We can't give an EOT beyond 31 March as we are constrained by section 37(5) of the TAA.
However, there are circumstances where taxpayers are unable to file their returns by 31 March through no fault of their own. We will change their EOT status to "D" (deferred) if they have Y (EOT granted) or L (L letter requesting information) for the current year. After 31 March, such clients will be automatically restored to your client list for filing their 2010 returns.
You should contact your agent account manager or Large Enterprises account manager if you believe that you have clients with Y EOT or L EOT whose circumstances qualify them for a change to D EOT.
Some examples of circumstances where clients may qualify for D status are:
- difficult personal circumstances (for example, serious illness) involving the client
- unavoidable difficulty or delays in obtaining third party information
- pending legal proceedings
- ongoing investigation into unresolved tax matters from a previous year or years that affect the year to be filed
- other non-personal circumstances beyond the client's control (for example, major computer systems failure, major fire, flood) where the client's records are damaged or destroyed.
We will also take the above criteria into account if they affect a related entity and you expect flow-on effects.
We will delay further action after the due date for the return for those clients who have D status. However, once the outstanding matters are cleared up, the 2009 return must be filed as soon as possible. We will monitor the D status clients to follow the progress of these returns and will take action if there are further unexplained delays in filing the 2009 return. All clients who are placed on the D list will be given a due date of 15 May.
If there will be a further delay in filing the return, you should advise your agent account manager or Large Enterprises account manager.
Late provision of information ("L letter")
If a client has an EOT and is late providing you with all the necessary information to complete their returns, you can issue, through INFOexpress, a letter to remind them of the requirement to provide the information. This can be done without removing your client from your client list. Note that the letter will be issued in the name of Inland Revenue - it won't be attributed to the agent. You can find a copy of the L letter on page 26 of our booklet Extension of time (EOT) arrangements (IR9XA).
This letter shouldn't be used for clients who don't have EOT.
The letter reminds clients they haven't provided their tax agent with enough information to file a return, and asks them to provide it.
Request to withdraw a client's EOT
You can request the withdrawal of your EOT for a client at any time by writing to your agent account manager or calling the tax agents' line. We won't reinstate your EOT to that client without your agreement.
Date published: 07 Jul 2009
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