Returns and debt collection

These statements outline how we deal with returns and debt collection, including remission of penalties and interest, instalment arrangements and writing off tax debt.

SPS 09/01 - Compulsory deductions from bank accounts

This Standard Practice Statement (“SPS”) sets out Inland Revenue’s practice on the use of deduction notices which are issued to banks requiring them to make deductions from their customers’ accounts.

SPS 06/02 Writing off outstanding tax (May 2006)

This Standard Practice Statement (SPS) sets out Inland Revenue's practice for granting financial relief by permanently writing off outstanding tax.

SPS 05/11 Instalment arrangements for payment of tax debt (Nov 05)

This Standard Practice Statement (SPS) sets out Inland Revenue's practice on providing relief by way of an instalment arrangement when taxpayers are in debt.

SPS 05/10 - Remission of penalties and interest (October 2005)

This Standard Practice Statement (SPS) sets out the Commissioner's practice in respect to granting remission of penalties and interest under sections 183A, 183ABA and 183D of the Tax Administration Act 1994.

SPS 05/01 - Late Filing Penalty

This Standard Practice Statement (SPS) sets out the Commissioner's practice for imposing late filing penalties under section 139A of the Tax Administration Act 1994 (TAA).

RDC-1 Extension of time applications from taxpayers without tax agents (Dec 97)

Information about how Inland Revenue will consider extension of time applications from taxpayers without tax agents.

Date published: 15 Jun 2007

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