Hi Lisa,

Please find attached an acknowledgement of your Official Information Act request.

Regards,

Natalia

Natalia Olivecrona | Workflow Administrator | Government & Executive Services
Stakeholder Relations | Information Intelligence and Communications (II&C)
T. +64 4 8906079 | Ext. 86079 | [email address]

-----Original Message-----
From: Lisa Marriott [mailto:[FYI request #4142 email]]
Sent: Wednesday, 15 June 2016 10:14 a.m.
To: Commissioners Correspondence
Subject: Official Information request - Debt Recovery Processes

Dear Inland Revenue Department,

I have two information requests, as below:

(1) Sections 157 and 167 of the Tax Administration Act 1994 provide for recovery of tax from payments (such as banks), or employers or PAYE intermediaries, respectively. Could you please provide details of how often these tools have been used for debt recovery over the past five years?

(2) Does Inland Revenue have the authority to seize assets (either themselves or with other agencies) to assist with debt recovery? If so, could you please advise how often this mechanism has been used over the past five years?

Many thanks for your assistance.

Yours faithfully,
Lisa Marriott
Victoria University

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hide quoted sections

Good afternoon Ms Marriott,

Thank you for your official information request, received on 15 June 2016.
I would like to clarify part of your request with you.

 

Section 167 of the Tax Administration Act 1994 (TAA) sets out an
employer’s general obligations to hold monies deducted from employee’s
wages, such as PAYE, in trust. It is not a debt collection ‘tool’.
However, I believe that the department’s use of section 169 of the TAA may
be of interest to you.

 

Section 169 is an enforcement tool available to the Commissioner that
allows for a charge to be placed over property owned by an employer who
has failed to comply with their PAYE obligations (being to withhold,
deduct or account for PAYE) under the PAYE rules.

 

If you would like further information regarding the Commissioners use of
section 169 of the TAA please contact me by email to [1][email address].

 

Regards,

 

Josh Driscoll | Ministerial Advisor, Govt & Exec Services | Stakeholder
Relations |

 

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Good afternoon Ms Marriott,

Please find attached the response to your Official Information Act
request, received by Inland Revenue on 15 June 2016.

Thank you,

 

Christina Goodall

Manager, Government and Executive Services

 

This email and any attachment may contain confidential information. If you
have received this email or any attachment in error, please delete the
email / attachment, and notify the sender. Please do not copy, disclose or
use the email, any attachment, or any information contained in them.
Consider the environment before deciding to print: avoid printing if you
can, or consider printing double-sided. Visit us online at ird.govt.nz