Tax Administration Law Made Easy 2017
Conveys the essentials of tax administration law to businesses and tax advisers. A practical guide for everyone who is responsible for filing a tax return.
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Taxpayers, tax advisers and students should read Tax Administration Law Made Easy, which condenses the complex area of tax administration law into simple language. It focuses on issues that frequently arise and provides a good first port of call for taxpayers and businesses confronted with questions of a tax administrative nature. Included are risks, tips and examples derived from real situations to highlight the areas that commonly cause problems for businesses.
This book briefly follows the journey through the Inland Revenue assessment, audit and disputes process and subsequent penalties and/or interest charges. And along the way it explains the basic principles and rules contained in the Tax Administration Act 1994.
It is essential for business people to know which tax risks to be worried about. The risks of filing an incorrect tax return include personal exposure to both civil and criminal penalties, in addition to the normal business exposures.
Prudent tax advisers are at pains to explain tax risk to their business clients. This book is a quick and accurate way for those with professional responsibility to do just that.
Tax Administration Law Made Easy sets out the practical essentials of tax administration law in New Zealand. Everyone with responsibility for filing a tax return, whether as a taxpayer or an adviser, should read this book.
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Table of contents
Powers and responsibilities
Privacy and information sharing
Tax returns and record keeping
Audits and investigations
Information collection powers
Starting a dispute
Onus of proof
Notice of proposed adjustment (NOPA)
Notice of response (NOR)
Statement of position (SOP)
Flowcharts of disputes process
Onus and standard of proof
Extension of time
Late filing penalty
Non-electronic filing penalty
Late payment penalty
Onus and standard of proof
Directors and officers
Absolute liability offences
Aiding or abetting
Proposed tax changes