Section RE 28 — Income Tax Act 2007: When certificates expire

RE 28 When certificates expire When this section applies (1) This section applies in a month when a person’s RWT exemption certification expires. But the section does not apply if the person continues to be required to withhold RWT in the course of carrying out a taxable activity. Payment of outstanding amounts of tax (2) The person must pay to the Commissioner all amounts of RWT withheld and not paid to the Commissioner by the 20th day of the month following the month in which the certificate expired. Defined in this Act: amount , Commissioner , pay , RWT , RWT exemption certificate , taxable activity , Compare: 2004 No 35 s NF 4(6)