Tax governance

Inland Revenue considers good tax governance to be fundamental to tax compliance.

An enterprise that has good, demonstrated tax governance helps us to understand and resolve issues faster. This means potentially lower compliance costs and seamless interactions with us.

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How to get tax governance right in New Zealand
Good tax governance will ensure that your enterprise gets its tax compliance right.
Initial guidance on tax control frameworks The Forum on Tax Administration has acknowledged the importance of tax governance and published guidance on tax control frameworks. Our initial advice set out how the guidance applied in New Zealand.
Core elements of a tax control framework
For good tax governance, your tax control framework must have 3 core elements - evidence of existence, design effectiveness and operational effectiveness.
What we look for in a tax control framework
When we review an enterprise's tax compliance, we look for specific components in their tax control framework.
Assess your tax governance practice
Review your enterprise's tax governance practices and test if you have good policies, procedures and controls in place.
Working with Inland Revenue Enterprises should have an open, honest and cooperative professional relationship with us based on mutual trust and transparency.