Tax disputes processes
Feb-Apr 2010: Disputes, agreed adjustments and disputable decisions
The article below refer to a recent review of the tax disputes process and further concerns about IRD abusing the spirit of the process.
April 2010 NZICA article setting out concerns
September 2010: IRD dispute procedures – update
This document updates our article “Disputes, agreed adjustments and disputable decisions", and sets out further information in relation to IRD's use (and mis-use) of "agreed adjustment" forms and "Notices of Disputable Decisions"
Sep 2010 dispute procedures update
October 2010: IR 10 and time bar
We alert readers to what appears to be a resurface of a 1990s IRD tactic of:
• discouraging taxpayers from filing financial statements with tax returns, and then
• using supposed "lack of disclosure" to get around the section 108 time bar and reopen tax assessments more than 4 years old.
We recommend that pending IRD clarification, it is sensible to file financial statements in every case.
• discouraging taxpayers from filing financial statements with tax returns, and then
• using supposed "lack of disclosure" to get around the section 108 time bar and reopen tax assessments more than 4 years old.
We recommend that pending IRD clarification, it is sensible to file financial statements in every case.
December 2010: Voluntary disclosures – pleasures and pitfalls
From time to time, Inland Revenue encourages taxpayers generally to consider making a voluntary disclosure of an error in a tax position taken. In this article we link to IRD’s guidance and comment on the advantages, and also important risks and other considerations that need to be taken into account before making a disclosure.
May 2011: Submission to IRD and Government re IRD Audit and Communications
The link below is to our 5 May 2011 submission to the Minister and Commissioner of Inland Revenue, and to related developments
August 2011: IRD agreed adjustment forms - don't sign them
In requiring taxpayers to sign ‘agreed adjustment” forms, IRD staff continue to breach standards, including those published by Inland Revenue itself.
From our repeated experience, crucial IRD staff breaches are:
- issuing agreed adjustment forms when there is no agreement
- failing to disclose use of money interest, potential penalties, and even other tax types
- demanding the taxpayer to sign within a very short time
- using other coercive tactics to get taxpayers to sign away their rights
We strongly recommend that before signing such a document you read the contents of this article and if in any doubt seek urgent expert advice.
Please see following article for full details
2011_08_agreed_adjustment_forms_-_don_t_sign_them_.pdf