This icon () tells you which link takes you to the new site.
These statements outline the procedures we will follow in various situations, for example issuing notices, retaining records, releasing information and transferring land.
SPS 13/01 provides guidelines on the retention of electronic business records, applications to store records offshore, and records kept in Māori.
SPS 19/03 recognises the recent repeal of the Income Equalisation Adverse Event Scheme.
SPS 18/03 sets out the effective date from which the Commissioner of Inland Revenue will register a person for GST.
This statement sets out Inland Revenue’s practice for considering requests for the Commissioner’s approval to change a balance date for income tax purposes.
SPS 18/01 sets out when the CIR can agree to retrospectively alter a shareholder's salary, whether this increases or decreases the original salary or not.
SPS 17/03 sets out certain practices that the CIR will accept for offsetting losses by election between group companies.
SPS 17/02 sets out factors that the CIR will consider in allowing registered persons to remain or become six-monthly return filers for GST tax purposes.
SPS 16/02 looks at the amendment of assessments for child support and domestic maintenance, including those made by voluntary agreement by parties.
SPS 11/07 outlines factors IR must take into account to ensure a consistent approach is taken by staff when disclosing information relating to the CIR's duties.
SPS 10/03 sets out IR's policy on the acceptance of late objections to assessments or decisions under the Child Support Act 1991.
SPS 07/05 sets out factors considered by the CIR regarding depreciation and the transfer of depreciable property between associated persons.
SPS 07/04 describes discretions exercised by the CIR under the KiwiSaver Act 2006 relating to late opt-out requests, financial hardship, serious illness and more.