ACCOUNTING RESOURCES
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IR316
Provisional tax
Provisional tax is income tax you pay during the year, helping you “spread the load” and avoid a big end-of-year bill. This factsheet explains your provisional tax options.
IR289
Provisional Tax Guide
About this Guide Tells you what provisional tax is, and how and when it must be paid. When to use this guide We’ve written this booklet to explain provisional tax. We’ve included information for individuals and non-individuals (companies, Maori authorities, estates, trusts, clubs and societies).