ird.govt.nz Approved Issuer Levy AIL Payer Registration New Zealand : Inland Revenue Department

Organization : Inland Revenue Department
Facility : Approved Issuer Levy (AIL) Payer Registration
Country : New Zealand
Website : https://www.ird.govt.nz/

IRD AIL Payer Registration

You have to apply to us to become an approved issuer if you pay interest to a non-resident lender, and want to pay it at a zero rate of NRWT (Non-resident withholding tax). This service is equivalent to completing the. Approved issuer levy (AIL) – payer registration (IR396) form.

Related / Similar Service : IRD ir-File Service New Zealand

When to Use

Use this service to register for approved issuer status. This service will take about ten minutes to complete.

What You Will Need

IRD number to be registered. If you have more than one security to register, you’ll need to complete a separate security registration.
** IRD number to be registered
** contact details
** BIC (business industry classification) code
** start date of paying interest to
** expected AIL for each year
** description of security
** issue date for security
** date of redemption
** face value of security in New Zealand dollars
** redemption value
** interest or coupon rate

After You Finish

Once you have completed this registration, it will be processed within 20 working days. Shortly after that confirmation of your registration will be sent in the post. If you wish to keep a copy for your own records, please print or save the confirmation page.

This service may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.

Application Form

** Use this form to register for approved issuer status.
** You may also use this form to register a security. If you have more than one security to register, you’ll need to complete a separate security registration (IR 397) for each one.
** Please work through the form then choose Continue to send it. Questions marked with (* – required field need to be completed before you can send the form.
** Our booklet Approved issuer levy (IR 395) contains more information that may help you with completing this form.
** If you need any further help, contact the Non-resident Centre on 64 3 951 2020, or email nonres [AT] ird.govt.nz

Please enter the following details for Registration,
1. IRD number to be registered
2. Enter your full name, or the name of the estate, trust or partnership, or the registered name of your company
3. If your trade name is different from the name shown above, enter it here
4. Enter the street address of your place of business (don’t use a box number)
5. Enter your usual postal address if it is different from your street address
6. Your phone number(s)
7. Your email address
8. Nature of business or trade
9. When did you start paying interest to the recipient(s)?
10. How much AIL do you expect to be liable for each year?

Security Details :
11. Description of security
12. Is the security a fixed or variable principal instrument?
13. Show the issue date of the security (if not yet issued, please show the expected issue date)
14. Enter the date of redemption
15. Show the face value of the security in New Zealand dollars (if the amount is not fixed, please show the expected amount)
16. Enter the redemption value
17. Show the interest or coupon rate (per annum) %
18. Show the name of the person we can contact about this registration if we need to clarify anything Show their contact number
19. Are you registered as a tax agent with Inland Revenue and completing this form on behalf of a client? Yes or No
20. Click on the Continue button