Important IRD Dates

hamilton-fantail

Important IRD Dates

Below are important IRD dates for payment and return filing you should be aware of. To keep up to date with accounting information relevant to your business, browse through our client newsletters or contact Barraclough and Associates for advice and information.

28 February 2019

GST

  • Return and payment due for the period ended 31 January

Provisional Tax
Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 2nd Instalment (May balance date)

Provisional Tax
Six Monthly GST Filing

  • 1st Instalment (July balance date)

5 March 2019

PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 February to 28 February

20 March 2019

PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 February to 28 February
  • Employer deductions (IR345) form and payment due for large employers for the period 1 March to 15 March

RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\’ Non Resident Withhoding Tax or Approved issuer levy

28 March 2019

GST

  • Return and payment are due for the period ended 28 February

Provisional Tax
Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 1st Instalment (October balance date)
  • 2nd Instalment (June balance date)
  • 3rd Instalment (March balance date)

31 March 2019

Imputation Year

  • Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
  • Final day for refund of excess RWT deductions

Tax Returns

  • Final day to file tax returns for taxpayers with a tax agent

Terminal Tax
Student Loan

  • 2nd repayment instalment due for student loan borrowers who are overseas

1 April 2019 – PAY DAY Filing

5 April 2019

PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 March to 31 March

8 April 2019

(Due to 7th falling on a weekend)

Terminal Tax

  • For taxpayers (with a tax agent) with balance dates between 1 March and 30 September

Terminal Student Loan Repayment

  • For those with balances between 1 March and 30 September

FBT

  • FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)