Make a payment
Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Investigations

These statements outline how we deal with investigations, for example notification of a pending audit or investigation, tape recording Inland Revenue interviews and finalising agreements.

SPS 16/03 - Notification of pending audit or investigation

SPS 16/03 sets out the CIR's practice for notifying taxpayers of a pending audit or investigation or advising them that one has begun.

SPS 16/01 - Requests to amend assessments

SPS 16/01 sets out IR's practice for exercising the CIR's discretion to amend assessments to ensure their correctness - s 113 Tax Administration Act 1994.

SPS 15/01 - Finalising agreements in tax investigations

SPS 15/01 sets out the principles and parameters for finalising agreements in tax investigations by resolving issues that may be in dispute.

SPS 12/01 - Recording Inland Revenue interviews

SPS 12/01 sets out IR's practice for using technology to record interviews where it's considered necessary or appropriate to make an electronic recording.

SPS 10/02 - Imaging of electronic storage media

SPS 10/02 sets out IR's practice when taking an image of a taxpayer's electronic storage media.