Section RP 14 — Income Tax Act 2007: Collection, payment, and information requirements

RP 14 Collection, payment, and information requirements A PAYE intermediary must— (a) calculate and withhold the amount of tax for a payment of salary or wages, and pay the amount to the Commissioner by electronic means and in the format required; and (ab) transfer the amount of any payroll donation to the relevant recipient within the period described in section 24Q of the Tax Administration Act 1994; and (b) provide an employer monthly schedule to the Commissioner by electronic means and in the format required; and (c) provide a PAYE income payment form to the Commissioner if required; and (d) keep the records referred to in section 24 of the Tax Administration Act 1994. Defined in this Act: amount of tax , Commissioner , employer monthly schedule , pay , PAYE income payment form , PAYE intermediary , salary or wages , Compare: 2004 No 35 s NBA 5(1) Section RP 14(ab): inserted, on 6 January 2010, by section 549 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).