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AIM is a provisional tax option that uses accounting software to work out how much provisional tax small businesses will have to pay throughout the year.

If you have any questions about AIM or using gateway services for AIM, email GatewayServices@ird.govt.nz

How AIM-capable software works

AIM-capable software works out business AIM profit which is the total profit (or loss) for a specific period including adjustments.

When integrated through our gateway services it lets businesses:

  • check if they're eligible to use AIM
  • file statements of activity
  • query losses and residual taxes
  • query period balances
  • retrieve statements of activity already filed.

Take a look at our AIM software developer kit (SDK) or find out more about AIM, the eligibility criteria, statement of activity and working out payments. 

AIM software developer kit (SDK) on GitHub

Accounting income method (AIM) 

Gateway service capability for AIM

The gateway service used for AIM is the return service. It provides the following capabilities through defined service operations:

Service operation Description
Prepop Provides eligibility to use AIM and information relating to this.
File Customers can file a single statement of activity.
RetrieveStatus Provides the processing status of previously filed statements of activity.
RetrieveReturn Provides a copy of previously filed statements of activity.
RetrieveFilingObligation Provides the next due date for the statement of activity.

AIM business use cases

The following are examples of sequences of the gateway return service operations that could be used to achieve a specific business outcome.

Keys

  • Gateway service operations: RS = Retrieve Status, RR = Retrieve Return, RFO = Retrieve Filing Obligation
  • The numbers for each use case are the order in which these operations should be called when using this services.
Use case Gateway service operation
File Prepop RS RR RFO
1. Confirm user's eligibility to use AIM service 1
2. File a new statement of activity 2 1
3. Retrieve the status of a previously filed statement of activity and next filing obligation 1 2
4. Retrieve previously filed statement of activity 1
5. Amend and file a statement of activity 3 2 1