Self-assessment by taxpayers

Taxpayers have to assess their own liability as part of their return filing obligations. Inland Revenue may amend your assessment if a correction is required.

If you dispute the Inland Revenue assessment please go to www.ird.govt.nz (search keyword: disputes) for more information. The four-month period for you to issue a notice of proposed adjustment (NOPA) to your self-assessment will start on the date Inland Revenue receives your return.