This COVID-19 variation determination recognises that the impact of COVID-19 means that some taxpayers may now wish to file on a one-monthly basis to provide earlier access to any GST refunds. It allows the change of taxable period to take effect much sooner than would otherwise be the case. See also COV 21/03.
Source: govt.nz
Latest Posts in "New Zealand"
- New Zealand’s Phased E-Invoicing Rollout: Government-Led, Peppol Standard, Mandatory for Large Suppliers 2027
- New Zealand’s Phased E-Invoicing Rollout: Peppol Standard, Government-Led, Mandatory for Large B2G Suppliers 2027
- Briefing Document & Podcast: E-Invoicing and E-Reporting in New Zealand
- New Zealand GST Rules for Foreign Digital Service Providers and Online Marketplaces
- New Zealand GST Rules for Short-Stay Accommodation: Key Points and Compliance Guide for Hosts
