Resident and non-resident withholding tax
Resident withholding tax (RWT) on interest - payer's guide IR283
(published May 2009)
About this 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.
Adobe Acrobat PDF | 269kb | 40 pages
When to use this guide
If you pay interest, use this guide to learn about the resident withholding tax rules and what your obligations are.
What you will need
