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Tax Administration Act 1994

Penalties - Civil penalties

139AA: Non-electronic filing penalty

You could also call this:

"Penalty for not filing tax returns online"

Illustration for Tax Administration Act 1994

You must file returns electronically if you are an employer, a person providing investment income information to the Commissioner under sections 25F to 25M and 25N, a portfolio investment entity, a portfolio investor proxy, a registered person, or a PAYE intermediary. You will be liable for a non-electronic filing penalty if you do not file in the prescribed electronic format. The penalty amount varies depending on the type of information being filed, such as employment income or investment income, with penalties ranging from $250 to $1 per employee.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356131.

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Money and consumer rights > Taxes
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Part 9Penalties
Civil penalties

139AANon-electronic filing penalty

  1. This section applies to—

  2. an employer who must comply, in a prescribed electronic format, with section 23E; and
    1. a person who is required to provide investment income information to the Commissioner under sections 25F to 25M and 25N; and
      1. a portfolio investment entity; and
        1. a portfolio investor proxy; and
          1. a registered person; and
            1. a PAYE intermediary.

              1. The person is liable to a non-electronic filing penalty if the person furnishes a return required to be in electronic format in a format that is not prescribed.

              2. Subsection (2) does not apply if the employer is authorised under sections 23D(4) and 23G to provide their employment income information in a format that is not prescribed.

              3. For employment income information, the maximum penalty that may be imposed in relation to a month, regardless of the number of failures to provide employment income information, is the greater of $250 or $1 for each employee whose employment income information is not in the prescribed electronic form or delivered by the prescribed means of electronic communication at any time in the month.

              4. For GST purposes, the non-electronic filing penalty is $250.

              5. For investment income information, the non-electronic filing penalty is $250.

              6. Repealed
              Notes
              • Section 139AA: inserted, on (applying to employer monthly schedules required to be furnished on and after 1 April 1999), by section 33(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
              • Section 139AA(1): replaced, on (applying for pay periods beginning on and after 1 April 2004), by section 120(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
              • Section 139AA(1)(a): amended, on , by section 353(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(1)(aba): inserted, on , by section 353(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(1)(ab): inserted, on , by section 199(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 139AA(1)(ac): inserted (with effect on 1 October 2007), on , by section 265 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
              • Section 139AA(1)(ad): inserted, on , by section 353(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(2): replaced, on , by section 199(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 139AA(2): amended, on , by section 353(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(3): amended, on , by section 353(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(4): replaced, on , by section 353(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(5): inserted, on , by section 353(7) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(6): inserted, on , by section 353(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
              • Section 139AA(7): repealed, on , by section 212(1) (and see section 212(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).