NZ Key Tax Dates – March 2022

7 March (as 5th falls on a weekend)
PAYE

• Payment due for large employers for the period 16 February to 28 February
• File employment information within 2 working days after payday

7 March
Terminal Tax

• For taxpayers (with a tax agent) with a February balance date

7 March
Terminal Student Loan Repayment

• For those (with a tax agent) with a February balance date

7 March
Qualifying Company Tax Election              

• IR4P return and payment due for companies (with a tax agent) with a February balance date

7 March
FBT        

• FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)

21 March (as 20th falls on a weekend)
PAYE     

• Payment due for small employers for the period 1 February to 28 February
• Payment due for large employers for the period 1 March to 15 March
• File employment information within 2 working days after payday

21 March (as 20th falls on a weekend)
RWT      

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

21 March (as 20th falls on a weekend)
N-RWT / Approved Issuer Levy  

• Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer levy

21 March (as 20th falls on a weekend)
Gaming Machine Duty  

• Return (IR680) and payment due for the month ended 28 February

28 March
GST       

• Return and payment are due for the period ended 28 February

28 March
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments               

• 1st instalment (October balance date)
• 2nd instalment (June balance date)
• 3rd instalment ( February balance date)

28 March
Provisional Tax – Ratio Option    

• 1st instalment (December balance date)
• 2nd instalment (October balance date)
• 3rd instalment (August balance date)
• 4th instalment (June balance date)
• 5th instalment (April balance date)
• 6th instalment (February balance date)

28 March
Provisional Tax – Six Monthly GST Filing

• 1st instalment (August balance date)
• 2nd instalment (February balance date)

31 March
Student Loan

• 2nd repayment instalment due for borrowers who are overseas

31 March
Imputation Year 

• Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
• Final day for refund of excess RWT deductions

31 March
Tax Returns

• Final day to file tax returns for taxpayers with a tax agent