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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

If you are unable to pay your tax on time because you have been adversely affected by COVID-19, you can ask us to remit penalties and interest.

We can remit penalties and interest for tax payments that were due on or after 14 February 2020 up until 8 April 2024 (including provisional tax).

When we can remit penalties and UOMI

Contact us as soon as you know you will not be able to pay on time because of COVID-19. We can come to an arrangement with you - on the understanding you'll still pay the tax you owe as soon as you can. To keep your business going, you may need to make arrangements with us to pay your tax owing over time. We'll work with you based on what you know and can access now. As you get access to more information about your financial position, we'll carry on working with you.

Instalment arrangements for tax owing

In myIR, as part of applying for a payment plan, we ask if you're affected by COVID-19. When you answer yes, no more interest and penalties will go on your account. If you want to send us financial information, send us a message in myIR, and we’ll get back to you.

You’ll receive a letter confirming the instalment arrangement. If you cannot keep to the agreed arrangement, please contact us as soon as possible, as we may be able to review it. If you stop making payments without telling us why you missed them, penalties and interest will go back on from the original due date.

You need to pay off your instalment arrangement by 8 April 2024 to gain full relief from penalties and interest when you've been impacted by COVID-19. Interest will apply to any outstanding amount from the original due date if the arrangement is not paid by 8 April 2024.

Apply for an instalment arrangement

Information we may need from you

When we do ask for more detail, we'll be looking for your plan to keep your business going. We know you might not be able to get everything we ask for if parts or all of New Zealand are in COVID-19 lockdown. We will not ask for the information unless we need it, but it should be available if we ask to see it.

  • at least 3-months banks statements and credit card statements
  • any management accounting information
  • a list of aged creditors and debtors.

Even if you cannot make payments, carry on filing GST and other returns. These returns have a lot of useful information in them.

Last updated: 10 Mar 2021
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