Tax governance

Income tax Dates

MAR 31

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

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 Our initial guidance on tax control frameworks (TCFs) was based on an OECD publication Co-operative Tax Compliance – Building Better Tax Control Frameworks.
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.

Te mana urungi tāke Tax governance

Income tax Dates

Tax governance