NRWT – payer registration

Premium Accounting Solution > Forms > , , > NRWT – payer registration

NRWT – payer registration

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

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

This page is also available in: 简体中文

Need help with accounting needs?

We are happy to help

Contact Us