Income tax Dates
OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
FEB 7End-of-year income tax and Working for Families bills are due, unless you have an extension of time to file your income tax return.
From 1 April 2020, the reporting requirements for investment income have changed.
If your company ceases to be a resident for tax purposes you need to send us the:
- name, IRD number and contact address of the company
- total amount of dividends paid
- total amount of tax withheld
- total amount of imputation credits provided
- imputation ratio.
The following information is required for each of the income recipients who received dividends:
- their name
- their contact details (email, street address or mobile phone number)
- the amount and type of income paid to them
- the tax withheld from the income
- the date the tax was withheld
- the imputation credits attached, if any.
If it is available, you need to provide the following information for each of the income recipients who received dividends:
- their IRD number
- their date of birth
- the tax rate they provided.
You must provide the name of any joint owners. If held, you also need to provide the following information for any joint owners:
- IRD number
- date of birth
- contact address.
You will need to report this electronically unless you have an exemption.
This is all due within 3 months of your company ceasing to be a resident for tax purposes.