TAXtipNZ :11 Tax Arrears, IRD Interest & Penalties

โ€œ๐ˆ ๐œ๐š๐งโ€™๐ญ ๐ฉ๐š๐ฒ ๐ฆ๐ฒ ๐ญ๐š๐ฑ๐ž๐ฌ ๐ฐ๐ก๐š๐ญ ๐š๐ซ๐ž ๐ฆ๐ฒ ๐จ๐ฉ๐ญ๐ข๐จ๐ง๐ฌ ?โ€
โ€œ๐–๐ก๐š๐ญ ๐ฐ๐ข๐ฅ๐ฅ ๐ข๐ญ ๐œ๐จ๐ฌ๐ญ ๐ฆ๐ž ๐Ÿ๐จ๐ซ ๐ฉ๐š๐ฒ๐ข๐ง๐  ๐ฆ๐ฒ ๐ญ๐š๐ฑ ๐ฅ๐š๐ญ๐ž, ๐œ๐š๐ง ๐ˆ ๐ซ๐ž๐๐ฎ๐œ๐ž ๐ญ๐ก๐š๐ญ ๐œ๐จ๐ฌ๐ญ ๐š๐ง๐ ๐ฆ๐ฒ ๐ฌ๐ญ๐ซ๐ž๐ฌ๐ฌโ€
Having a grasp of the IRD late payment penalties and interest charges can help you minimise unnecessary costs. The IRD penalties for late payment are 1% on the unpaid amount by being 1 to 6 days late and an additional 4% if it is still not paid after 7 days followed by an additional 1% penalty a month on the unpaid balance unless you have an arrangement in place.
You can significantly reduce these penalties by entering into an instalment arrangement with the IRD ๐ฉ๐ซ๐ข๐จ๐ซ ๐ญ๐จ ๐ญ๐ก๐ž ๐๐ฎ๐ž ๐๐š๐ญ๐ž. If you apply before the due date it is only the first 1% penalty that is applied. You could also pay what you can before the due date rather than waiting till you have the full amount.
On overdue payments the IRD also charges interest which is currently 10.88% per annum. The interest paid is a tax deductible expense however the penalties are not.
It is quick and simple to arrange an instalment arrangement. MYIR/I Want to/Payments Refunds and Returns/Request an instalment arrangement. The term via MYIR can be 2 to 3 years and you can repay it earlier if you choose. If you need more time you would need to communicate with the IRD or have your tax agent request this for you.
If you are in a position to pay a lump sum towards tax arrears you could also negotiate with the IRD for the remittance of additional penalties they typically will maintain the initial 1% penalty and the interest. In the case of hardship the IRD can write off all the penalties, interest and all or some of the tax owing depending on your case and financial position.
There are penalties for not filing the various tax returns so even if you canโ€™t pay the tax on time file the return on time so you donโ€™t also incur late filing penalties.
Tax Pooling is also an option to either reduce penalties and interest or finance tax payments and we will cover this Topic in the next TAXtipNZ

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