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 on interest and dividends Form to use to apply for a certificate of exemption from resident withholding tax.	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 (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
Approved issuer levy This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax.	IR395
RWT (resident withholding tax) withholding certificate You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.	IR15
Foreign dividend withholding payments guide This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.	IR273
NRWT reconciliation statement guide 2009 Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.	IR67SG
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
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.	IR67L
Non-resident contractors withholding tax (NRCWT) certificate of exemption application form If you are a non-resident contractor, you may wish to apply for relief from withholding tax.	IR197
NRWT (non-resident withholding tax) Use this form for paying your NRWT deducted to us.	IR67P
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) 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
Non-resident withholding tax reconciliation statement guide 2004 Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.	IR67SG
Non-resident withholding tax reconciliation statement guide 2006 Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.	IR67SG
Non-resident withholding tax reconciliation statement guide 2007 Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.	IR67SG
Non-resident withholding tax reconciliation statement guide 2008 Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.	IR67SG
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 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/Maori 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
RWT reconciliation statement 2009 This form reconciles all dividends/Maori authority distributions and RWT paid by agents and trustees for the year to 31 March 2009.	17SA
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) election Use this form to change the rate that RWT is deducted from your interest.	IR456
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 This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2004.	IR17SA
Resident withholding tax reconciliation (RWT)statement This form reconciles all specified dividends and RWT paid for the year to 31 March 2004.	IR17S
Resident withholding tax reconciliation statement This form reconciles all specified dividends and RWT paid for the year to 31 March 2005.	IR17S
Resident withholding tax (RWT) reconciliation statement This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2005.	IR17SA
Resident withholding tax reconciliation statement This form reconciles all specified dividends / Maori 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 / Maori authority distributions and RWT paid by agents and trustees for the year to 31 March 2006.	IR17SA
Resident withholding tax reconciliation statement This form reconciles all specified dividends / Maori authority distributions and RWT paid for the year to 31 March 2007.	IR17S
Resident withholding tax reconciliation statement This form reconciles all specified dividends/Maori authority distributions and resident withholding tax (RWT) paid for the year to 31 March 2008.	IR17S
Resident withholding tax deduction certificate for specified dividends / Maori authority distributions only Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.	IR17
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 reconciliation statement 2007 This form reconciles all dividends / Maori authority distributions and RWT paid by agents and trustees for the year to 31 March 2007.	IR17SA
Resident withholding tax reconciliation statement 2008 This form reconciles all dividends/Maori authority distributions and RWT paid by agents and trustees for the year to 31 March 2008.	IR17SA
RWT reconciliation statement This form reconciles all specified dividends/Maori authority distributions and RWT paid for the year to 31 March 2009.	IR17S

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