About this guide

The following guidance is issued by the Inland Revenue to assist Reporting NZFIs is meet their due diligence obligations as required by FATCA and the IGA.

When to use this guide

Inland Revenue will, subject to the following, require Reporting NZFIs to apply the due diligence procedures contained in Annex I of the IGA to identify and report to Inland Revenue on U.S. Reportable Accounts and payments to accounts held by NPFIs.

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