Audio and visual transcript
Scene 1
Visual
Text: An overview of the disputes process
Text: Part 2: Commissioner-initiated disputes
Image: IR3 tax return
Image: We see squares numbered 1 to 7 popping up in sequence
Image: Taxpayer sitting at a table writing on a form
Logos, shown sequentially: CAANZ, NZ Law Society, NZ Bookkeepers
Image: Question mark
Image: A magnifying glass focusses in on an IR3 tax return
Text: Step 1
Image: NOPA
Image: Tick
Text: End of disputes process
Text: Step 2
Image: NOR
Image: Two pages fly off a month
Image: Tick
Text: End of disputes process
Text: Step 3
Text: Conference
Image: People (including Taxpayer) gathered around a table
Image: A woman with a folder marked 'IRD' enters and shakes Taxpayer's hand
Image: Tick
Text: End of disputes process
Image: We see a line of numbered squares. Taxpayer leaps from '3' to '7'
Text: Step 4
Image: SOP
Text: Step 5
Image: Two pages fly off a monthly calendar
Text: Step 6
Image: We see a building marked 'Inland Revenue'. In the interior of the building, we see a door marked 'Disputes Review Unit'. There's a security keypad on the door
Image: Tick
Text: End of disputes process
Text: Step 7
Image: Taxpayer arrives at Courthouse
Text: End of disputes process
Image: A pen puts a circle around a date in a calendar
Image: We zoom into the 'time limit' section of a NOR
Image: IR logo
Audio
Music
Upbeat music in background.
Narrator
If we disagree with a return you’ve filed, we may start the disputes process.
In this video, we explain Commissioner-initiated disputes, and the steps required to resolve the dispute as quickly and easily as possible.
Don't worry. It's not complicated. Most people can do the paperwork themselves.
Though we do recommend you contact a professional tax advisor if you need help, or your dispute is complex.
When might we start a dispute?
Most commonly, following an audit of your financial affairs, if we're unable to reach an agreement on the outcome.
We'll send you a Notice of proposed adjustment explaining how we propose to amend your tax return.
If you agree with our Notice of proposed adjustment, we'll issue a new assessment.
If you disagree, you need to send us a Notice of Response within two months.
If we agree with your Notice of response, the disputes process ends here.
If we disagree, we move to Step 3.
In Step 3, we get together to discuss the dispute in person, or over the phone.
We will offer to provide an independent facilitator. This person will be a senior Inland Revenue staff member with no previous involvement in the dispute.
If we reach an agreement at the conference, the disputes process ends here.
If we don't agree, you have a choice. You can move to Step 4, or ask us for agreement to go straight to Step 7, the final step in the disputes process.
At Step 4, we'll send you a Statement of position.
Please send us your own Statement of position within two months.
If no agreement is reached, we move to Step 6. Our independent experts in our Disputes Review Unit will take a fresh look at the case and make a decision about your dispute. This costs you nothing.
If the Disputes Review Unit decides in your favour, the disputes process ends here.
If the Disputes Review Unit decides in our favour, you may decide to take your case to the Taxation Review Authority or the High Court.
One final point. Please keep to the time limits. This is important. Under the law, if you miss a deadline, you may have to accept our decision.
All time limits are clearly shown on the forms you need to fill out.
This video has given you an overview of the disputes process. If you'd like more information, please see the links under the video.