Ngā whakaritenga pūrongo mā ngā kamupene kua kore i te kainoho mō ngā kaupapa take Companies that cease being resident for tax purposes - reporting requirements

Information requirements

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 details - email, street address  or mobile phone number.

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.

Filing investment income electronically

Correcting errors in investment income reporting