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Tax Administration Act 1994

Tax recovery agreements

173E: Requests for assistance

You could also call this:

"Asking for Help to Collect Unpaid Tax"

Illustration for Tax Administration Act 1994

You can ask for help to get unpaid tax under a tax recovery agreement. When you ask for help, you must give some information. This includes how much tax is unpaid and if the tax is being contested. You also need to give a declaration that the tax is prescribed in the agreement. You must show that you have met all the conditions in the tax recovery agreement. You need to provide a certified copy of the document that allows the tax to be enforced in your country. A competent authority can make a request for assistance under a tax recovery agreement, as outlined in the Taxation (Accrual Rules and Other Remedial Matters) Act 1999. You have to follow these rules when asking for assistance. This is how you can get help to recover unpaid tax.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357941.

Topics:
Money and consumer rights > Taxes
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173D: Taxes that may be recovered, or

"Taxes from other countries that New Zealand can help recover"

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173F: Scope of assistance, or

"How the Commissioner can help you with tax problems under a tax agreement"

Part 10ATax recovery agreements

173ERequests for assistance

  1. A competent authority may make a request for assistance under a tax recovery agreement.

  2. A request for assistance must be accompanied by—

  3. written particulars of—
    1. the amount of unpaid tax to which the request for assistance in recovery relates; and
      1. the extent, if any, to which the requesting party considers the unpaid tax is contested; and
      2. a declaration made by the applicant's competent authority that the unpaid tax is a tax prescribed in the agreement and that any other conditions in the tax recovery agreement concerning the making of a request have been complied with; and
        1. a certified or notarized copy of the instrument that allows enforcement of the unpaid tax in the state of the applicant.

          Notes
          • Section 173E: inserted, on (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).