Following the incorporation of GST into the new Inland Revenue computer system START, Inland Revenue has a new process for dealing with GST and refunds. Some insolvency practitioners have been confused by aspects of the new process, and in particular by requests from Inland Revenue staff for an IRD number for the account into which the refunds are to be paid. Inland Revenue wish to make it clear to insolvency practitioners that the IRD number is required as part of the verification process in START and not for any type of audit or compliance activity.

When notifying Inland Revenue of their appointments practitioners should also include in their letter details of the account into which they want tax refunds to be paid together with the IRD number for the owner of that account.


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