The New Zealand Inland Revenue Department (IRD) has provided clarity on the deductibility of certain company administration costs through Interpretation Statement IS 14/04.
Annual Return Fees (Companies Office)
Every year, companies must file an annual return with the New Zealand Companies Office. This return confirms the company’s details, such as directors, shareholders, and registered office address. The filing of this annual return comes with a fee, which is considered a statutory return fee.
IRD's Interpretation Statement states the tax-deductibility of statutory return fees.
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