September 2017

PAYE

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

RWT

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

N-RWT

• Payment and Return due for either preceding month's Non-Resident Withholding Tax

Dividend Withholding Payment

• Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

Imputation penalty tax

• Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable