Dent & Heath

Key Tax Dates

PAYE

These payments are due on the 20^th of the following month i.e. PAYE on wages paid in January is due on the 20^th of February.

If you are what the IRD classes as a large employer, that is, your annual PAYE deductions are over $100,000, you must file twice monthly and electronically. Deductions from 1st to 15th of the month are due the 20th of the same month. Deductions from the 16th of the month to the last day are due on the 5th day of the following month.

 

Due date falling on weekend or public holiday - all tax types:

If a due date falls on a weekend or public holiday, the dates moves to the next working day. Your return payment will also be treated as being on time if it's postmarked on the next working day.

 

GST

Two Monthly payments and forms are due as follows:-

	28th June	For the period 1 April to 31 May
	28th August	For the period 1 June to 31 July
	28th October	For the period 1 August to 30 September
	15th January	For the period 1 October to 30 November
	28th February	For the period 1 December to 31 January
	7th  May	For the period 1 February to 31 March

              

Monthly payments and forms are due on the 28^th of the month following, except 15^th January and 7^th May.

Six Monthly payments and forms are due on 28^th October and 7^th May.

 

Provisional Tax

If you are an individual (non company) provisional tax payer with a March balance date, your payment dates are:

	28th August	First instalment due
	15th January	Second instalment due
	7th April	Terminal tax payment (if any)
	7th May	Third instalment due

                                      

If you are a provisional tax payer with a March balance date and pay GST 6 monthly, your payment dates are:-

	28th October	First instalment due
	7th April	Terminal tax payment (if any)
	7th May	Second instalment due

 

Income Tax

If you are not a provisional tax payer, your date for terminal tax is 7^th April.

 

FBT

The date for Annual returns and payments is 31^st May

Quarterly returns and payments are:-

	20th January	For the period October to December
	31st May	For the period January to March
	20th July	For the period April to June
	20th October	For the period July to September