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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Returns and debt collection

These statements outline how we deal with returns and debt collection, including remission of penalties and interest, instalment arrangements and writing off tax debt.

SPS 18/04: Options for relief from tax debt

This standard practice statement sets out the Commissioner’s practice when considering the options for removing or deferring the obligation to pay tax, interest and/or penalties under the Tax Administration Act 1994.

SPS 12/02 - Late filing penalty

Standard practice statement SPS 12/02 sets out the Commissioner's practice for imposing late filing penalties.

SPS 11/04 Compulsory deductions from bank accounts

Statement SPS 11/04 sets out IR's practice on the use of deduction notices issued to banks requiring them to make deductions from their customers' accounts.

SPS 11/03 Student Loans - Relief from repayment obligations

SPS 11/03 sets out IR's practice for providing relief from payment of student loan repayment obligations.

SPS 11/02 Child Support Debt - Requesting an instalment arrangement

SPS 11/02 sets out IR's practice when considering requests for relief to pay overdue child support obligations by instalment arrangements.

SPS 09/03 - Extension of time applications from taxpayers without tax agents

SPS 09/03 sets out the CIR's practice when considering applications for time extensions from taxpayers without tax agents who are filing income tax returns.