Registration of non-resident for GST on low-value imported goods and/or remote services
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Registration of non-resident for GST on low-value imported goods and/or remote services
Form Number: IR994 / Form Code: IR994
About this Form
Use this form to register for GST on low-value imported goods and/or remote services if you’re a non-resident.
When to use this form
If you’re a non-resident business who does not make taxable supplies in New Zealand, you may be able to claim back GST charged on your New Zealand business expenses if you meet certain conditions.
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