Whakatane Accountant

February 2014

DATE CATEGORY DESCRIPTION
5 February PAYE
  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 January to 31 January
7 February Terminal Tax
  • For taxpayers (without a tax agent) with balance dates between 1 March and 30 September
  • For taxpayers (with a tax agent) with a January balance date
7 February Terminal Student Loan Repayment
  • For those (with no tax agent) with balance date between 1 March and 30 September
  • For those (with a tax agent) with a January balance date
7 February Qualifying Company Tax Election
  • IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September
  • IR4P return and payment due for companies (with a tax agent) with a January balance date
7 February FBT
  • FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year
    basis)
20 February PAYE
  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 January to 31 January
  • Employer deductions (IR345) form and payment due for large employers for the period 1 February to 15 February
20 February RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
20 February N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
20 February Gaming Machine Duty
  • Return (IR680) and payment due for month ended 31 January
28 February GST
  • Return and payment due for the period ended 31 January
28 February Provisional Tax – Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st Instalment (September balance date)
  • 2nd Instalment ((May balance date)
  • 3rd Instalment (January balance date)
28th February Provisional Tax – Ratio Option
  • 1st Instalment (November balance date)
  • 2nd Instalment (September balance date)
  • 3rd Instalment (July balance date)
  • 4th Instalment (May balance date)
  • 5th Instalment (March balance date)
  • 6th Instalment (January balance date)
28th February Provisional Tax – Six Monthly GST Filing
  • 1st Instalment (July balance date)
  • 2nd Instalment (January balance date)