What to do if you're unable to file or pay on time

You need to make every effort to file your tax returns on time even if you aren't able to pay the tax involved by the due date.

If you aren't able to file a return on time you need to contact us to discuss a possible extension.

Once you've filed a return and discover that you aren't able to pay the required tax by the due date, you can either:

  • borrow money from a bank or other financial institution to meet the payment by the due date, or
  • Send us an instalment arrangement proposal online. An instalment arrangement should pay off the debt in the shortest possible time while keeping ongoing tax obligations up to date (eg, PAYE, GST). Please be aware that use-of-money interest will be charged during the arrangement period.

You can request an instalment arrangement through secure mail in myIR Secure Online Services.

If you're late with filing and/or paying, you'll be charged:

  • a late filing penalty
  • late payment penalties, and
  • interest.

In some circumstances, you can also be charged a shortfall penalty.