Where do I find my business IRD number?
You can find your business IRD number by logging into https://myir.ird.govt.nz
After logging in, click on your business and your IRD number will be on the top right. Your company IRD number will also be on any letters that the IRD have sent your company.
If you can’t find your IRD number right now, you can skip this step and complete later.
What does it mean for a business to be a tax resident in New Zealand?
A company is a NZ tax resident when it is:
Incorporated in NZ
Has its head office in NZ
Managed primarily in NZ
Control by company directors is exercised in NZ
What does it mean to be a tax resident in another country?
When a permanent establishment for a business is a fixed place outside of NZ where the business activity is wholly or partly carried on.
Double tax agreements (DTAs) with other countries or territories generally provide that a non-resident company with a permanent establishment in New Zealand will be subject to New Zealand tax on income derived here.