IR9 How to make payments

You can make payments:

• direct debit in myIR

• by credit or debit card at ird.govt.nz/pay

• internet banking - most New Zealand banks have a pay tax option.

When making a payment, include:

• your IRD number

• an account type you are paying

• the period the payment relates to.

Go to ird.govt.nz/pay for full details of the payment options.

Late payment

Inland Revenue may charge you a late payment penalty if you miss a payment or it’s late. They will also charge you interest if you don’t make your tax payment by the due date.

If you can’t pay your tax by the due date, call Inland Revenue on 0800 775 247. They will look at your payment options, which may include an instalment arrangement, depending on your circumstances.

Find out more at ird.govt.nz/penalties.

Arrangements

If you’re unable to pay your tax by the due date, please call Inland Revenue. They will look at your payment options, which may include an instalment arrangement, depending on your circumstances. Arrangements can be agreed on, before or after the due date for payment. There are greater reductions in the penalties charged if the arrangement is made before the due date. You can send Inland Revenue an instalment arrangement proposal online. Go to ird.govt.nz/instalments.

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 Inland Revenue’s assessment please go to ird.govt.nz/disputes (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.