RA 15 Payment dates for interim and other tax payments
When this section applies

(1)

This section applies when a person is required—

(a)

to withhold under section RA 5 an amount of tax for a payment and pay it to the Commissioner; or

(b)

to withhold and pay, or pay, under section RA 6 an amount to the Commissioner for a payment received or benefit provided by them; or

(c)

to withhold and pay under section RA 6B an amount of tax to the Commissioner for a retirement scheme contribution; or

(d)

to pay under section RA 6C(1) or to withhold and pay under section RA 6C(2), an amount to the Commissioner for a residential land purchase amount.

When payment due

(2)

The person must pay the amount to the Commissioner by the following dates:

(a)

when the period for which the payment is made is shorter than a month, by the 5th day after the relevant end date:

(b)

when the period for which the payment is made is a month or a period that is longer than a month but not a period referred to in paragraph (c) or (d), by the 20th day of the month after the relevant end date:

(c)

when the period for which the payment is made is a tax year or income year or both, by 31 May:

(cb)

despite subsection (3)(c), for FBT payable for the last quarter of a tax year, by 31 May:

(d)

for a close company that pays FBT on an income year basis, by terminal tax date.

Relevant end dates

(3)

In this section, an end date means 1 of the following, as applicable:

(a)

for PAYE and ESCT payable for 2 payment periods in a month under section RD 4(1)(b) or RD 65(3) (which set out the basis for payment of PAYE and ESCT),—

(i)

for the first payment period, the 15th day of the month; and

(ii)

for the second payment period, the last day of the month:

(b)

for PAYE, RWT, NRWT, RSCT, and RLWT payable monthly under section RD 4(1)(a), RE 21(2) and (7), RF 3, RF 13(3), RH 2(2), or RL 5 (which set out the basis for payment of PAYE, RWT, NRWT, RSCT, and RLWT), as applicable, the last day of a month:

(c)

for FBT payable quarterly under sections RD 58, RD 59, and RD 62 (which set out the basis for payment of FBT), the last day of a quarter:

(d)

for RWT and NRWT payable by instalment under section RE 21(3) or RF 13(2) (which set out the basis for payment of RWT and NRWT)—

(i)

for the first instalment, the last day of September; and

(ii)

for the second instalment, the last day of March.

When payment due in December

(4)

Despite subsection (2), for the purposes of this section and the payment of PAYE and ESCT to the Commissioner, if the month referred to in subsection (3) is December, the payment is due by 15 January.

Discrepancies

(5)

Subsection (6)—

(a)

applies when a discrepancy arises in the information that a person is required to provide under,—

(i)

for resident passive income, section 51(1), (4), or (5) of the Tax Administration Act 1994:

(ii)

for non-resident passive income, section 49(1) or (2) of that Act:

(b)

does not apply to an unpaid amount that the Commissioner assesses for a particular return period.

Payment dates

(6)

If an amount of RWT or NRWT remains unpaid, the person required to withhold the amount must pay it to the Commissioner no later than—

(a)

20 April after the end of the tax year in relation to information provided under section 49(1) or 51(1) of the Tax Administration Act 1994:

(b)

the last date for providing the information, in relation to information provided under section 49(2) or 51(4) or (5) of that Act.

Non-resident passive income

(7)

The Commissioner may extend the time for payment of NRWT.

Defined in this Act: amount of tax, assessment, close company, Commissioner, end date, ESCT, FBT, first payment period, income year, non-resident passive income, NRWT, pay, PAYE, quarter, resident passive income, residential land purchase amount, retirement scheme contribution, RLWT, RSCT, RWT, second payment period, tax year, terminal tax

Compare: 2004 No 35 ss NC 15, ND 9(2), (3), ND 10, ND 13, ND 14, NE 4, NEB 3(1), NF 4, NG 11, NH 3

Section RA 15(1)(b): amended, on 1 April 2008, by section 524(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section RA 15(1)(c): added, on 1 April 2008, by section 524(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section RA 15(1)(c): amended, on 1 July 2016, by section 48(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15(1)(d): inserted, on 1 July 2016, by section 48(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15(2)(b): substituted (with effect on 1 April 2008), on 6 October 2009, by section 492(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15(2)(c): substituted (with effect on 1 April 2009), on 6 October 2009, by section 492(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15(2)(cb): inserted (with effect on 1 April 2009), on 6 October 2009, by section 492(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15(2)(d): substituted (with effect on 1 April 2008), on 6 October 2009, by section 492(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15(3)(b): substituted, on 1 April 2008, by section 524(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section RA 15(3)(b): amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 30 March 2017, by section 256(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RA 15(3)(b): amended, on 1 July 2016, by section 48(2)(a) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15(3)(b): amended, on 1 July 2016, by section 48(2)(b) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15(3)(c): substituted (with effect on 30 June 2009), on 6 October 2009, by section 492(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15 list of defined terms FDP: repealed (with effect on 30 June 2009), on 6 October 2009, by section 492(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 15 list of defined terms residential land purchase amount: inserted, on 1 July 2016, by section 48(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15 list of defined terms retirement scheme contribution: inserted, on 1 April 2008, by section 524(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section RA 15 list of defined terms RLWT: inserted, on 1 July 2016, by section 48(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 15 list of defined terms RSCT: inserted (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section RA 15 compare note: amended, on 1 April 2008, by section 524(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).