Key Dates for May 2010

5 May

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 April to 30 April

• Return and payment due for period ended 31 March

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

• 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 April to 30 April
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 May to 15 May

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

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

• Return and payment due for the period ended 30 April

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

• Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March

• FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis)
• FBT return (IR422) and payment due for employers for the year ended 31 March (If completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement