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COVID-19 - Level 2 If you have been affected by COVID-19, we may be able to help. Find out more

Inland Revenue will be given greater flexibility to modify timeframes or procedural requirements for taxpayers who are impacted by COVID-19.

An amendment will introduce a discretionary power into the Tax Administration Act 1994 to allow Inland Revenue to provide an extension to due dates and timeframes, or to modify procedural requirements set out in the Revenue Acts. This could include, for example, extending deadlines for filing tax returns and paying provisional and terminal tax.

At this stage, the power will be time-limited for a period of 18 months and will apply to businesses affected by COVID-19.

You can find further information on the scope of the power and how you can raise an issue to be considered at the link below.

COVID 19 response variations