The tax agent's role
Common questions about the role and functions of tax agents
How do I apply to be an agent?
Send us an Application to be a tax agent or agency (IR791), and give us an IRD number for your agency.
My agency does not have an IRD number but I would like to apply to be an agent. What should I do?
Fill in an Application for an IRD number - non-individual (IR596).
Our firm of accountants (or tax consultants) has a number of partners. Can each partner can be listed as a separate agent?
Yes, we can register the partners as separate representatives of the same tax agency. Each representative must complete a separate Application to be a tax agent or agency (IR791). This helps large agencies to administer client lists for extension of time purposes.
I understand that when I apply to be a tax agent, I must link my clients to my agency. How do I do this?
You can link new clients by using the Client maintenance online service, INFOexpress automated phone service, or by completing a Client linking or delinking (IR 795) form.
When you link or delink a client you will be able to do so immediately on line through Client maintenance and get an up to date view of their tax postion through Look at Account information.
I would like to call Inland Revenue to discuss information about a client who is not on my client list. Can I do this?
Only if you provide us with your client's written authority to discuss this information. Without this authority, the Privacy Act 1993 and the Tax Administration Act 1994 prohibit us from discussing this client.
How do I link a client who is a non-custodial or custodial parent?
You can't link clients for the non-custodial parent (NCP) or custodial parent (CPR) tax types. The client must give written authorisation to Inland Revenue Child Support by either writing a letter or completing an Elect someone to make child support enquiries on your behalf (IR146) form. Please note that you will only have authority to enquire about your client's account.
I understand that Inland Revenue maintains a list of tax agents, what does this mean?
As Inland Revenue continues to provide tax agents with an increased range of self service options and online access, the level of trust in tax agents assumes greater importance to Inland Revenue.
The law requires Inland Revenue to maintain a list of tax agents, including key office holders. It prescribes processes for adding tax agents to the list, maintaining the list and also removing tax agents from the list when appropriate.
Who are defined as key office holders?
For the purposes of the tax agents list which Inland Revenue maintains, key office holders include:
- tax manager, chief financial officer, chief executive officer and the directors (for companies other than closely held companies)
- all shareholders (for closely held companies)
- all partners (for partnerships)
- all individuals who are members of the entity (for unincorporated bodies).
Why would you remove a tax agent from the list?
Inland Revenue 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 (after a thorough investigative process). Guidelines are being developed and will be available early in 2008.
Date published: 20 Dec 2007
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