Key Dates for April 2010

5 April

PAYE

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 March to 31 March

• For taxpayers (with a tax agent) with balance dates between 1 March and 30 September

• For those (with a tax agent) with balance dates between 1 March and 30 September

• IR4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September

• FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March and 30 September (if payable on income year
  basis)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 March to 31 March
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 April to 15 April

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
• RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month

• Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month

• Payment and return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

• IR4F return and payment due for foreign dividends received in the quarter ending 31 March