If you pay non-resident passive income (NRPI) you must deduct non-resident withholding tax (NRWT) and register as a payer.
Gather your information
You will need:
- IRD number for either your organisation or for each branch
- organisation name or payer name
- trade name, if you trade under a different name from your registered name
- payment start dates
- to work out how often you’ll pay NRWT
- who will be the contact for us.
If you are also registering as an approved issuer so that you can pay approved issuer levy (AIL) you will also need:
- the expected AIL for each year
- a description of security
- the issue date of security
- the date of redemption
- the face value of security in New Zealand dollars
- the redemption value
- an interest or coupon rate.
Complete the registration online
You can register as a NRWT payer in myIR.
Download, fill in and sign the NRWT payer registration - IR380. Make a copy for your records.
Post the form to:
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045