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Some Inland Revenue processes and forms require customers to make declarations witnessed by a Justice of the Peace, solicitor or other similar person authorised to witness statutory declarations.

Due to the COVID-19 pandemic, the Government has made a temporary law change to modify the requirements for signing and witnessing oaths, affirmations and declarations under the Oaths and Declarations Act 1957. Declarations can now be made without being witnessed in person, and instead be made using audio-visual or audio links.

The Ministry of Justice issued guidance about this change, which can be found on the Ministry of Justice website.

Ministry of Justice


If there is an Inland Revenue form or process that requires you to make a declaration, you should contact a solicitor or other person who can witness the declaration to make arrangements for the declaration to be witnessed using the alternative measures discussed above.

IR processes that require statutory declarations

The following are some examples of Inland Revenue processes that require customers to provide statutory declarations.

  • Withdrawing KiwiSaver funds due to significant hardship.
  • Applying to be a Tax Agent.
  • Applying for paid parental leave.
  • Proving your relationship with a child in your care when applying for paid parental leave.
  • Proving your relationship with a child in your care when applying for their IRD number.
  • Applying for a refund of tax paid by a deceased customer.
  • Completing an imputation ratio change declaration.

This is not intended to be a complete list and there may be other processes that require a customer to provide a statutory declaration. All of these processes are covered by the guidance on the Ministry of Justice website.

Last updated: 28 Apr 2021
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