May Tax Calendar

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May Tax Dates:

Date Category Description
5 May PAYE Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed.Deductions made from 16 April to 30 April are payable.
7 May GST Return and payment are due for the period ended 31 March.
7 May Provisional Tax
  • 1st Instalment (November balance date)
  • 1st Instalment (September balance date – 6 monthly)
  • 2nd Instalment (July balance date)
  • 2nd Instalment (May balance date – 6 monthly)
  • 3rd Instalment (March balance date)
20 May PAYE
  • Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed.Deductions made from 1 May to 15 May are payable.
  • Where an employer’s deductions were less than $100,000 for the previous year, IR348 and IR345 (or IR346) are to be filed. All deductions made during April are due.
20 May RWT Deducted from interest payments made during April where deductions are equal to or exceed $500 and dividends paid during April. Issue to payees RWT deduction certificates for the year ended 31 March.
20 May Gaming Machine Duty Return IR680 and payment due for the month ended 30 April.
28 May Provisional Tax
  • 1st Instalment (December balance date)
  • 1st Instalment (October balance date – 6 monthly)
  • 2nd Instalment (August balance date)
  • 2nd Instalment (June balance date – 6 monthly)
  • 3rd Instalment (April balance date)
28 May GST Return and payment are due for the period ended 30 April.
31 May ACC levies Employer’s accident rehabilitation and compensation employer premium for the year ended 31 March is due.
31 May PAYE Reconciliation – File annual (year ended 31 March) ACC residual claims levy statements (IR68A)
31 May RWT Annual reconciliation statements (IR15S (interest) and IR17S or IR17SA (specified dividends)) for the year ended 31 March are due.
31 May FBT File FBT return IR422 (if completed on an annual basis) for the year ended 31 March and pay the tax due. Employers who provide no fringe benefits are to file an annual Nil return (IR419) for the year ended 31 March, unless the CIR has waived this requirement.

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