Contents
6
Chapter 1: Commissioner’s Overview
10
Chapter 2: Revenue
12
Chapter 3: Assessing Functions
Profits Tax Salaries Tax Property Tax
Personal Assessment Advance Ruling
Objections
Appeals to the Board of Review Appeals to the Courts
Business Registration Stamp Duty
Estate Duty Betting Duty
Hotel Accommodation Tax Tax Reserve Certificates
30
Chapter 4: Collection
Collection of tax Refund of tax
Recovery of tax in default
34
Chapter 5: Field Audit and Investigation
Field Audit Investigation
Property Tax Compliance Checks Enhancing Tax Compliance
38
Chapter 6: Taxpayer Services
IRD Homepage IRD Info Touch
Electronic Enquiry Services
Telephone and Counter Enquiry Services Extended Counter and Telephone Enquiry Services
Complaints
Performance Pledges
Page
46
Chapter 7: Information Technology
Information Systems Strategy Office Automation
Submission of Employer’s Return Electronic Lodgement of Returns
48
Chapter 8: Human Resources
Organization Chart Establishment
Staff Promotions and Turnover Training and Development
Staff Relations and Welfare The IRD Sports Association
58
Chapter 9: Legislative Amendments
60
Chapter 10: Environmental Report
Green Management Policy
Green Management and Promotion of Green Awareness Environmental Protection Performance
New Initiatives and Targets
64
Chapter 11: Miscellaneous
Charitable Institutions General Inspection Internal Audit
Accommodation
66 Schedules
Page
