How to apply for an IRD (tax) number?
At This Page you can find an IRD number Application Form to download. The New Zealand International Tax Regime and Becoming a Tax Payer An IRD number is required which is obtained on application from the IRD and thereafter reporting is either as a resident or a non-resident. Non-residents are only taxed on New Zealand sourced income whereas residents (which the RRV Policy requires an applicant to be) is taxed on worldwide income. New Zealand has an international tax regime which briefly means that a New Zealand tax resident is obligated to declare their worldwide income and to pay tax in New Zealand at New Zealand tax rates on that worldwide income. Generally while tax at New Zealand rates will be assessed in New Zealand a credit is given for any tax paid overseas either in terms of a double tax agreement if it exists or under New Zealand’s foreign tax credit regime. Income under New Zealand law has a wide definition and it includes not only income received from employment such as sala
At the IRD website you can find an IRD number Application Form to download. The New Zealand International Tax Regime and Becoming a Tax Payer An IRD number is required which is obtained on application from the IRD and thereafter reporting is either as a resident or a non-resident. Non-residents are only taxed on New Zealand sourced income whereas residents (which the RRV Policy requires an applicant to be) is taxed on worldwide income. New Zealand has an international tax regime which briefly means that a New Zealand tax resident is obligated to declare their worldwide income and to pay tax in New Zealand at New Zealand tax rates on that worldwide income. Generally while tax at New Zealand rates will be assessed in New Zealand a credit is given for any tax paid overseas either in terms of a double tax agreement if it exists or under New Zealand’s foreign tax credit regime. Income under New Zealand law has a wide definition and it includes not only income received from employment such a
