Business income tax
Provisional tax guide IR289
(published October 2010)
About this guide
This guide tells you what provisional tax is, and how and when it must be paid.
Adobe Acrobat PDF | 251kb | 47 pages
When to use this guide
We've written this booklet to explain provisional tax. We've included information for individuals and non-individuals (companies, Maori authorities, estates, trusts, clubs and societies).
What you will need