Key Dates for March 2010

5 March

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 February to 28 February

• For taxpayers (with a tax agent) with a February balance date

• For those (with a tax agent) with a February balance date

• IR4P return and payment due for companies (with a tax agent) with a February balance date

• FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (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 February to 28 February
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 March to 15 March

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

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

• Please contact your accountant to see if you need to pay Provisional Tax

• Return and payment due for the period ended 28 February

• 2nd repayment Instalment due for borrowers who are overseas
• Interest on Student Loans is compounded and added to borrower's loan
• Last day for Student Loan borrowers who have been living overseas to apply for Student Loan Amnesty for late payment penalties

• Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
• Final day for refund of excess RWT deductions

• Final day to file tax returns for taxpayers with a tax agent