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PKF Poutsma Lemon Limited

Accountants and business advisers

Key Dates - January 2018

Key Dates - January 2018

Date

Category

Description


8 January
(due to 7th falling on a weekend)
Annual Returns Due date for annual returns for taxpayers (without a tax agent) that have a September 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

15 January PAYE Employer monthly schedule (IR348) due for large employers

Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December

15 January Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments 1st instalment (July balance date)

2nd instalment (March balance date)

3rd instalment (November balance date)

15 January Provisional Tax - Ratio Option 1st instalment (September balance date)

2nd instalment (July balance date)

3rd instalment (May balance date)

4th instalment (March balance date)

5th instalment (January balance date)

6th instalment (November balance date)

15 January Provisional Tax - Six Monthly GST Filing 1st instalment (May balance date)

2nd instalment (November balance date)

15 January Terminal Tax For taxpayers (without a tax agent) with a February balance date

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

15 January Terminal Student Loan Repayment For those (with no tax agent) with a February balance date

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

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

IR4P return and payment due for companies (with a tax agent) with a December Balance date

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

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

15 January GST Return and payment are due for the period ended 30 November

22 January
(due to 20th falling on a weekend)
PAYE Employer monthly schedule (IR348) due for small employers

Employer deductions (IR 345) form and payment due for small employers for the period 1 December to 31 December

Employer deductions (IR345) form and payment due for large employers for the period 1 January to 15 January

22 January
(due to 20th falling on a weekend)
RWT RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December

22 January
(due to 20th falling on a weekend)
N-RWT / Approved Issuer Levy Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

22 January
(due to 20th falling on a weekend)
FBT FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)

22 January
(due to 20th falling on a weekend)
Gaming Machine Duty Return (IR680) and payment due for the month ended 31 December

22 January
(due to 20th falling on a weekend)
Foreign Dividend Withholding Payment IR4F return and payment due for foreign dividends received in the quarter ending 31 December

29 January
(due to 28th falling on a weekend)
GST Return and payment due for the period ended 31 December

29 January
(due to 28th falling on a weekend)
Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments 1st instalment (August balance date)

2nd instalment (April balance date)

3rd instalment (December balance date)

29 January
(due to 28th falling on a weekend)
Provisional Tax - Ratio Option 1st instalment (October balance date)

2nd instalment (August balance date)

3rd instalment (June balance date)

4th instalment (April balance date)

5th instalment (February balance date)

6th instalment (December balance date)

29 January
(due to 28th falling on a weekend)
Provisional Tax - Six Monthly GST Filing 1st instalment (June balance date)

2nd instalment (December balance date)

 

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