IRD clarification
The Deputy Commissioner of Inland Revenue, Mr Robin Adair, moved yesterday to clear up what he said was confusion about the filing of company 1989 imputation returns. The imputation return which could be accompanied by a further income tax or withholding payment, plus 10 per cent penalty tax, is due on May 31. “This is the due date for payment and filing of the return as provided by the Tax Act,” Mr Adair
said. “Unfortunately the return form was sent out late and as a consequence some companies and their professional advisers could find themselves struggling to complete the return in time. "Where late payment occurs as a result of late delivery of the forms, Inland Revenue offices will look at remitting late payment penalties on a case by case basis, providing payment is made no later than June 30, 1989.”
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Press, 19 May 1989, Page 16
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143IRD clarification Press, 19 May 1989, Page 16
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