When you make a payment to us you'll need to use your IRD number as reference, as well as a payee code showing which type of tax the payment is for.
Here's a list of the codes to use for different tax or account types.
An account provider for approved issuer levy (AIL) payments.
For payments when an account information provider (AIP) has failed to provide financial account information (including self-certification) relating to a person or entity.
Payments for tax under an approved instalment arrangement.
Child support repayments by receiving carers who have been overpaid.
For payments when a New Zealand financial institution has failed to meet its Common Reporting Standard (CRS) obligations.
Payments for the total deductions due on employer deductions.
Payments for resident withholding tax (RWT) on dividends.
Payments for the total deductions due on employer deductions and includes CSE, KSE, KSR, PAY, SLE, SSC.
Income Equalisation reserve scheme payments.
Environmental Restoration scheme payments.
Working for Families Tax Credits repayments by families who have been overpaid.
Fringe benefit tax (FBT) payments for Fringe benefit tax annual return - IR420, IR420 or IR422 filers.
For gaming machine duty (GMD) payments.
Goods sold in satisfaction of a debt (GSD) payments.
GST payments for Goods and services tax (GST) return - GST101A filers.
GST and provisional tax payments for Goods and services tax (GST) and provisional tax return - GST103 filers.
For intermediaries (payroll providers) paying employee deductions.
Payments for income tax and provisional tax.
Payments for resident withholding tax (RWT) on interest.
KiwiSaver contributions from self employed people and contractors, and voluntary contributions by employees.
Legal costs (LGL) payments.
Child support payments by parents who pay child support for their children.
Payments for non-resident withholding tax (NRWT) like dividends, interest and royalties a New Zealand resident pays to a non-resident.
Portfolio investment entity (PIE) payments when filing a Portfolio investment entity (PIE) periodic return - IR852.
Research and Development Incentive for any overpayments.
Tax credits repayments when paying back an overpayment, for example overpaid donations tax credits.
Residential land withholding tax (RLWT) payments deducted from residential property sales.
Rulings and determinations (RUL) and short process rulings.
Payments for resident withholding tax (RWT) on interest treated as dividends, and Māori authority distributions.
Payments for the Small Business Cash Loan.
Student loan repayments to an individual's student loan balance.