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Learn about what happens when you have a dispute with us about your tax and you start the disputes process with us.
The disputes process: Taxpayer-initiated disputes Video information

Audio and visual transcript

Scene 1

Visual

Text: An overview of the disputes process

Text: Part 1: Taxpayer-initiated disputes

Image: Statement of account

Image: IR3 tax return

Image: People communicating via digital or voice channels

Image: Taxpayer sitting at a table writing on a form

Logos, shown sequentially: CAANZ, NZ Law Society, NZ Bookkeepers

Text: Step 1

Image: NOPA, including a zoom-in to the 'time limit' section

Image: Tick

Text: End of disputes process

Text: Step 2

Image: NOR

Image: Tick

Text: End of disputes process

Text: Step 3

Image: Two pages fly off a monthly calendar

Text: Step 4

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 '5' to '9'

Text: Step 5

Image: SOP

Text: Step 6

Image: Two pages fly off a monthly calendar

Text: Step 7

Image: SOP folds itself, pops into an envelope, and zooms off screen

Text: Step 8

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 9

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 NOPA

Image: IR logo

 

Audio

Music

Upbeat music in background.

Narrator

Do you disagree with an assessment we've made?

Or would you like to make a change to your tax return?

Please tell us.

If you haven’t been able to reach agreement with us, you need to follow the disputes process.

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.

To get the disputes process rolling, you need to send us a Notice of proposed adjustment within the time limit shown on the form.

If we agree with your Notice of proposed adjustment, we'll issue a new assessment.

If we disagree, we'll send you a Notice of response, setting out the reasons for our decision.

If you agree with our Notice of response, the disputes process ends here.

If you disagree, please tell us – in writing – within two months.

In Step 4, we get together to discuss the dispute in person, or over the phone.

We'll 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, we'll issue a new assessment.

If we don't agree, you have a choice. You can move to Step 5, or ask us for agreement to go straight to Step 9, the final step in the disputes process.

At Step 5, we'll ask you to complete a Statement of position.

Please send us your completed Statement of position within two months.

We'll respond with our own Statement of position.

If no agreement is reached, we move to Step 8.

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, we'll issue a new assessment.

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.

Last updated: 09 Aug 2022
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