Te whakaroa atu i te wa whakahoki puka take 2009 mai
Extension of time arrangements for 2009 returns
Removing a tax agent's EOT
If your performance is less than 80% as at 31 March 2009, we may remove your EOT if your filing is below 80% as at 31 March 2010. We will first issue a notice in writing that we are considering withdrawing the EOT and invite you to discuss your circumstances with your agent account manager, Large Enterprises account manager or area manager.
We won't withdraw your EOT if:
- we haven't followed the procedures set out in this agreement
- you haven't had sufficient warning (proper negotiations should have taken place before consideration is given to withdrawing your EOT)
- you have circumstances that are beyond your control, for example, if you have had major health problems or computer problems.
We will inform you of our decision in writing. If you're not satisfied with this decision or you consider that you have not been treated fairly by your agent account manager or Large Enterprises account manager you may ask for your case to be considered by the Assistance Manager, Community Relationships.
If you are making an appeal, please include:
- your agency name and IRD number
- a contact name, telephone and fax number
- your reasons:
- for appealing against withdrawal of EOT arrangements, or
- why you believe you have been treated unfairly
- the reasons given by us for the withdrawal of your EOT arrangement
- copies of any letters or documentation that support your case.
Reinstatement of EOT
If your EOT is withdrawn it won't be reinstated before the end of the 2010-2011 return filing period.
Any reinstatement of your EOT is at the discretion of your agent account manager or Large Enterprises account manager, and will be based on your past and present filing performance.
Reinstatement of EOT can't occur before the next filing year.
Returns outstanding after 31 March 2010
Returns outstanding after 31 March 2010 will be subject to enforcement action. We will continue discussion and communication with you and will prevent any misunderstandings arising from possible overdue return action we may be taking.
We can take the following action on clients' returns that are still outstanding as at 1 April in the following year after the expiry of the EOT agreement:
- send a report (AMBR1001) listing all outstanding income tax returns for your clients
- impose a late filing penalty (under section 139A of the TAA) not less than 30 days after a warning letter is issued
- issue a default assessment (under section 106 of the TAA)
- automatically withdraw your EOT for that client for the following year
- notify you and your client that your EOT has been withdrawn in a timeframe that allows the client to provide the information you need to file the next return
- prosecute for failure to file the return (under section 143A of the TAA).
The Commissioner is entitled to consider prosecution where a person knowingly doesn't provide information (including tax returns and tax forms) when required to do so by tax law. Generally, we will seek to prosecute where voluntary compliance goals can be promoted by taking legal action.
The EOT may be reinstated for a client for the 2011 year if:
- the 2010 return and the current outstanding 2009 return are filed before the imposition of the late filing penalty after 7 July, or
- it is unrealistic to expect the taxpayer to file their 2010 return (or a return for any future year) before a late filing penalty is applied. In this situation it would always be unreasonably difficult to have their EOT reinstated. Approval may be given to reinstate the taxpayer's EOT provided the taxpayer concerned has:
- assessed and remedied the reasons why their 2009 return was not filed by 31 March, and
- given a written undertaking to us that their 2011 return will be filed by 31 March.
List of tax agents
We may remove a tax agent from the list if the Commissioner is satisfied that continuing to list the person as a tax agent would adversely affect the integrity of the tax system and/or the applicant isn't eligible to be a tax agent (after a thorough review).
Date published: 07 Jul 2009
Back to top
