NRWT – payer registration
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NRWT – payer registration
Form Number: IR380 / Form Code: IR380
About this Form
If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.
When to use this form
If you’re paying interest, dividends or royalties to people who are not New Zealand residents, you will need to deduct non-resident withholding tax (NRWT) from the gross amount you’re paying. This amount is non-resident withholding income (NRWI).
What you will need
You will need:
- IRD number for either your organisation or for each branch
- organisation name or payer name
- trade name, if you trade under a different name from your registered name
- payment start dates
- to work out how often you’ll pay NRWT
- who will be the contact for IRD
If you are also registering as an approved issuer so that you can pay approved issuer levy (AIL) you will also need:
- the expected AIL for each year
- a description of security
- the issue date of security
- the date of redemption
- the face value of security in New Zealand dollars
- the redemption value
- an interest or coupon rate
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