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PKF Poutsma Lemon Limited

Accountants and business advisers

Key Dates - December 2017

Key Dates - December 2017

Date

Category

Description


5 December PAYE Employer monthly schedule (IR348) due for large employers

Employer deductions (IR345) form and payment due for large employers for the period 16 November to 30 November

7 December Terminal Tax For taxpayers (without a tax agent) with a January balance date

For taxpayers (with a tax agent) with a November balance date

7 December Terminal Student Loan Repayment For those (without a tax agent) with a January balance date

For those (with a tax agent) with a November balance date

7 December Annual Returns Due date for annual returns for taxpayers (without a tax agent) that have an August balance date
- Income tax return
- Imputation return
- Dividend withholding payment return
- Branch equivalent tax account return
- Policyholder credit account return
- Company dividend statement
- Student loan form SL9

7 December FBT FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)

FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)

December
Qualifying Company Election tax
IR4P return and payment due for companies (with no tax agent) with a January balance date

IR4P return and payment due for companies (with a tax agent) with a November balance date

20 December PAYE Employer monthly schedule (IR 348) due for small employers

Employer deductions (IR 345) form and payment due for small employers for the period 1 November to 30 November

Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December

20 December RWT RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November

20 December N-RWT / Approved Issuer Levy Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

20 December Gaming Machine Duty Return (IR680) and payment due for the month ended 30 November

 

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