Section RD 4 — Income Tax Act 2007: Payment of amounts of tax to Commissioner

RD 4 Payment of amounts of tax to Commissioner Payments monthly or fortnightly (1) An employer or PAYE intermediary who withholds an amount of tax for a PAYE income payment must pay the amount to the Commissioner as follows (a) on a monthly basis, if they are an employer to whom section RD 22(3) or (4) applies: (b) for 2 payment periods in a month, if paragraph (a) does not apply. Liability when amount not withheld (2) If some or all of the amount of tax for a PAYE income payment is not withheld under subsection (1), the employee in relation to whom the payment is made must— (a) pay an amount equal to the amount of tax to the Commissioner by the 20th day of the month following that in which the PAYE income payment was made; and (b) provide an employer monthly schedule to the Commissioner by the date described in paragraph (a). When taxable activity ends (3) Section RA 17 (Payment date when RWT exemption certificate expires) overrides subsection (1). Defined in this Act: amount , amount of tax , Commissioner , employee , employer , employer monthly schedule , pay , PAYE income payment , PAYE intermediary , Compare: 2004 No 35 ss NC 15(1) , NC 16 Section RD 4(2): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 125(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).