Resident and non-resident withholding tax forms and guides for Tax Agents (by keyword)

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Resident and non-resident withholding tax forms and guides for Tax Agents

Title and summary	Number
Application for exemption from resident withholding tax (RWT) on interest and dividends Form to use to apply for a certificate of exemption from resident withholding tax (RWT).	IR451
Application to register security or securities for approved issuer levy (AIL) Only securities that have been registered with us qualify for a zero-rate of non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities.	IR397
Approved issuer levy Use this form for paying your approved issuer levy.	IR67A
Approved issuer levy guide This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax (NRWT).	IR395
Approved issuer levy (AIL) - payer registration If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.	IR396
Budget 2010: RWT rate changes for interest recipients The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.	IR743
Choose your RWT deduction rate Use this form to choose the rate that RWT is deducted from your interest.	IR456
New Zealand non-resident withholding tax (NRWT) A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.	IR386
New Zealand NRWT (non-resident withholding tax) withholding certificate Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.	IR67
Non-resident contractors' tax (NRCT) certificate of exemption application form If you are a non-resident contractor, you may wish to apply for relief from schedular tax.	IR197
Non-resident withholding tax - payer registration If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.	IR380
NRWT (non-resident withholding tax) Use this form for paying your NRWT deducted to us.	IR67P
NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statement This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year.	IR67S
NRWT reconciliation statement guide 2009 Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.	IR67SG
NRWT reconciliation statement guide 2010 Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.	IR67SG
NRWT reconciliation statement guide 2011 Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.	IR67SG
RWT withholding certificate You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.	IR15
RWT withholding certificate 2010 You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.	IR15
Resident withholding tax (RWT) on company dividends RWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders.	IR284
Resident withholding tax (RWT) on interest - payer's guide This guide is for people who pay interest under the resident witholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to.	IR283
Resident withholding tax (RWT) reconciliation statement 2011 This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2011.	IR17S
Resident withholding tax (RWT) - interest payer registration You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.	IR450
Resident withholding tax (RWT) reconciliation statement 2004 This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2004.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2004 This form reconciles all specified dividends and RWT paid for the year to 31 March 2004.	IR17S
Resident withholding tax (RWT) reconciliation statement 2005 This form reconciles all specified dividends and RWT paid for the year to 31 March 2005.	IR17S
Resident withholding tax (RWT) reconciliation statement 2005 This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2005.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2006 This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2006.	IR17S
Resident withholding tax (RWT) reconciliation statement 2006 This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2006.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2007 This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2007.	IR17S
Resident withholding tax (RWT) reconciliation statement 2007 This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2007.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2008 This form reconciles all specified dividends/Māori authority distributions and resident withholding tax (RWT) paid for the year to 31 March 2008.	IR17S
Resident withholding tax (RWT) reconciliation statement 2008 This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2008.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2009 This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2009.	17SA
Resident withholding tax (RWT) reconciliation statement 2009 This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2009.	IR17S
Resident withholding tax (RWT) reconciliation statement 2010 This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2010.	IR17S
Resident withholding tax (RWT) reconciliation statement 2010 This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2010.	IR17SA
Resident withholding tax (RWT) reconciliation statement 2011 This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2011.	IR17SA
Resident withholding tax - refund request Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.	IR454
Resident withholding tax deduction certificate for specified dividends / Māori authority distributions only Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Māori authority distributions to.	IR17
RWT (resident withholding tax) on interest reconciliation statement Fill in this reconciliation at the end of the year to 31 March, if you deducted RWT from any interest you paid, or you did not deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007.	IR15S
RWT on interest Use this form for paying your RWT.	IR15P
RWT on specified dividends/Māori authority distributions Use this form for paying RWT (resident withholding tax) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.	IR17P

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