Important Dates

Not sure when tax and accounting documentation is due? Use our list of upcoming deadlines to help manage your time (and potentially avoid any penalties). If you would like to refine your search, just select a month (and year) from the drop-down menus below and click Find Dates!

   

5 March 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 February to 28 February.

20 March 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 February to 28 February.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 March to 15 March.

20 March 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during February.

20 March 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 March 2018
GST

  • Return & payment due for the period ended 28 February.

28 March 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 2nd instalment (June balance date).

3 April 2018
Imputation Year

(due to 31 March falling on a weekend and 2 April on Easter Monday).

  • Final day of imputation year. 10% penalty incurred on debit balance in imputation account & dividend withholding payment account after this date.
  • Final day for refund of excess RWT deductions.

3 April 2018
Tax Returns

(due to 31 March falling on a weekend and 2 April on Easter Monday).

  • Final day to file tax returns for taxpayers with a tax agent.

5 April 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 March to 31 March.

9 April 2018
Terminal Tax

(due to 7th falling on a weekend).

  • For taxpayers (with a tax agent) with balance dates between 1 March & 30 September.

9 April 2018
FBT

(due to 7th falling on a weekend).

  • FBT return (IR421) & payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis).

20 April 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 March to 31 March.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 April to 15 April.

20 April 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during March.
  • RWT Return & payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month.

20 April 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

7 May 2018
PAYE

(due to 5th falling on a weekend).

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 April to 30 April.

7 May 2018
GST

  • Return & payment due for the period ended 31 March.

7 May 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 2nd instalment (July balance date).
  • 3rd instalment (March balance date).

7 May 2018
Provisional Tax

- Six Monthly GST Filing

  • 2nd instalment (March balance date).

21 May 2018
PAYE

(due to 20th falling on a weekend).

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 April to 30 April.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 May to 15 May.

21 May 2018
RWT

(due to 20th falling on a weekend).

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during April.

21 May 2018
N-RWT / Approved Issuer Levy

(due to 20th falling on a weekend).

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 May 2018
GST

  • Return & payment due for the period ended 30 April.

31 May 2018
RWT

  • Annual reconciliation statements (IR15S, interest & IR17S or 17SA) due for the year ended 31 March.

31 May 2018
FBT

  • FBT return (IR420) & payment due for employers for the quarter ending 31 March (if completed on a quarterly basis).
  • FBT return (IR422) & payment due for employers for the year ended 31 March (if completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement.

5 June 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 May to 31 May.

20 June 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 May to 31 May.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 June to 15 June.

20 June 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during May.

20 June 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

20 June 2018
Dividend Witholding Payment

  • Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment & dividend payment penalty is now due & payable.

28 June 2018
GST

  • Return & payment due for the period ended 31 May.

28 June 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 3rd instalment (May balance date).

28 June 2018
Provisional Tax

- Six Monthly GST Filing

  • 2nd instalment (May balance date).

2 July 2018
FBT

(due to 30th June falling on a weekend).

  • Last date for employers to elect to pay FBT annually.

5 July 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 June to 30 June.

9 July 2018
Tax Returns

(due to 7th falling on a weekend).

  • Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:

20 July 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 June to 30 June.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 July to 15 July.

20 July 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during June.

20 July 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

20 July 2018
FBT

  • FBT return (IR420) & payment due for employers for the quarter ending 30 June (if completed on a quarterly basis).

30 July 2018
GST

  • Return & payment due for the period ended 30 June.

30 July 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments. (due to 28th falling on a weekend)

  • 3rd instalment (June balance date).

30 July 2018
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (December balance date).
  • 2nd instalment (June balance date).

6 August 2018
PAYE

(due to 5th falling on a weekend).

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 July to 31 July.

20 August 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 July to 31 July.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 August to 15 August.

20 August 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during July.

20 August 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 August 2018
GST

  • Return & payment due for the period ended 31 July.

28 August 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 3rd instalment (July balance date).

28 August 2018
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (January balance date).
  • 2nd instalment (July balance date).

5 September 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 August to 31 August.

20 September 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 August to 31 August.

20 September 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during August.

20 September 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 September 2018
GST

  • Return & payment due for the period ended 31 August.

28 September 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 2nd instalment (December balance date).

5 October 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 September to 30 September.

8 October 2018
FBT

(due to 7th falling on a weekend).

  • FBT return (IR421) & payment due for employers (without a tax agent) with a November balance date (if payable on income year basis).

23 October 2018
PAYE

(due to 20th falling on a weekend and 22nd on Labour Day).

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 September to 30 September.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 October to 15 October.

23 October 2018
RWT

(due to 20th falling on a weekend and 22nd on Labour Day).

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during September.
  • RWT Return & payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month.

23 October 2018
Approved Issuer Levy

(due to 20th falling on a weekend and 22nd on Labour Day).

  • Return & payment due for Approved Issuer Levy made in period between 1 April & 30 September where estimations of the deductions of the levy will not exceed $500.

23 October 2018
N-RWT / Approved Issuer Levy

(due to 20th falling on a weekend and 22nd on Labour Day).

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

23 October 2018
FBT

(due to 20th falling on a weekend and 22nd on Labour Day).

  • FBT return (IR420) & payment due for employers for the quarter ending 30 September (if completed on a quarterly basis).

29 October 2018
GST

(due to 28th falling on a weekend).

  • Return & payment due for the period ended 30 September.

29 October 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments. (due to 28th falling on a weekend)

  • 1st instalment (May balance date).

29 October 2018
Provisional Tax

- Six Monthly GST Filing (due to 28th falling on a weekend)

  • 1st instalment (March balance date).
  • 2nd instalment (September balance date).

5 November 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 October to 31 October.

7 November 2018
FBT

  • FBT return (IR421) & payment due for employers (with a tax agent) with an October balance date (if payable on income year basis).
  • FBT return (IR421) & payment due for employers (without a tax agent) with a December balance date (if payable on income year basis).

20 November 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 October to 31 October.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 November to 15 November.

20 November 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during October.

20 November 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 November 2018
GST

  • Return & payment due for the period ended 31 October.

28 November 2018
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 1st instalment (June balance date).

5 December 2018
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 November to 30 November.

20 December 2018
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 November to 30 November.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 December to 15 December.

20 December 2018
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during November.

20 December 2018
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

15 January 2019
GST

  • Return & payment due for the period ended 30 November.

15 January 2019
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) or (IR346) form & payment due for large employers for the period 16 December to 31 December.

15 January 2019
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).

15 January 2019
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (May balance date).

15 January 2019
Terminal Tax

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

21 January 2019
PAYE

(due to 20th falling on a weekend).

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 December to 31 December.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 January to 15 January.

21 January 2019
RWT

(due to 20th falling on a weekend).

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during December.

21 January 2019
N-RWT / Approved Issuer Levy

(due to 20th falling on a weekend).

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 January 2019
GST

  • Return & payment due for the period ended 31 December.

28 January 2019
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 3rd instalment (December balance date).

28 January 2019
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (June balance date).
  • 2nd instalment (December balance date).

5 February 2019
PAYE

  • Employer monthly schedule (IR348) due for large employers.
  • Employer deductions (IR345) form & payment due for large employers for the period 16 January to 31 January.

7 February 2019
Terminal Tax

  • For taxpayers (without a tax agent) with balance dates between 1 March & 30 September.

20 February 2019
PAYE

  • Employer monthly schedule (IR348) due for small employers.
  • Employer deductions (IR345) form & payment due for small employers for the period 1 January to 31 January.
  • Employer deductions (IR345) form & payment due for large employers for the period 1 February to 15 February.

20 February 2019
RWT

  • RWT Return & payment due for deductions from dividends & deductions of $500 or more from interest paid during January.

20 February 2019
N-RWT / Approved Issuer Levy

  • Payment & Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy.

28 February 2019
GST

  • Return & payment due for the period ended 31 January.

28 February 2019
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments.

  • 2nd instalment (May balance date).
  • 3rd instalment (January balance date).

28 February 2019
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (July balance date).
  • 2nd instalment (January balance date).