With the Christmas holiday period fast approaching, it is important that you are aware of the upcoming tax payment deadlines to avoid penalties for late or missed payments. 

Listed below are the tax payment dates for the beginning of 2018.  If you will be away, please remember to either pay early or set up the payment in advance before you leave, and to ensure you have sufficient money in your account to cover the payments. 

The Inland Revenue Department may apply penalties for late or missed payments. 

MONDAY, 15 January 2018

  • GST for November 2017
  • PAYE for large employers for the period 16-31 December 2017
  • Terminal tax for 2017 for those with December balance dates, and
  • 2nd Instalment of 2018 provisional tax for those with March balance dates

MONDAY, 22 January 2018

  • PAYE for non-large employers for December 2017
  • PAYE for large employers for the period 1-15 January 2018
  • FBT for October – December 2017

MONDAY, 29 January 2018

  • GST for December 2017
  • 3rd Instalment of 2018 provisional tax for those with December balance dates

WENESDAY, 7 February 2018

  • Terminal tax (no agent)

If you have any queries or concerns about your payment dates, please contact your regular accountant to discuss.