E-File
Destination codes for electronic correspondence
When you use E-File for electronic correspondence, you must identify the relevant destination code(s) in your correspondence. Possible destination codes are listed below.
| Destination code | Description |
|---|---|
| AUD | Audit or investigation correspondence, including voluntary disclosures and anonymous information. |
| COR | All correspondence for corporates. Includes all portfolio investment entities (PIEs). |
| CSA | All child support correspondence. |
| DRM | Debt and return management correspondence, eg requests for instalment arrangements or remission of penalties on tax owing, extension of time requests, late filing penalties |
| EMS | All PAYE correspondence |
| NRS | All correspondence for non-resident taxpayers |
| PCC | De/linking clients, explanations of account balances or assessments, IRD number queries, refund or payment queries, requests for notices of assessment, special tax code applications, tax type registrations. Early payment discount applications. |
| PCT | Correspondence for amended returns, family assistance queries, herd schemes, income equalisation, name and address changes, nominated persons, preprinted stationery requests, provisional tax re-estimates, overseas tax credits, rebate form queries, transfers. |
| PKS | All KiwiSaver enquiries |
| SER | Accounting period changes, balance date changes, certificates of exemption, ceasing companies, ceasing tax types, charitable approvals, client bulk transfers, requests for information under the Privacy Act or Official Information Act, shareholder salary, student loans. |
Date published: 28 Jan 2009
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