If you are a tax agent or intermediary, you play an important role in administering the tax system.
Our relationship with you is very important. The advice and assistance you give your clients will significantly influence their tax compliance.
Because of this we, and the New Zealand public, trust you to uphold the integrity of the tax system.
As an approved tax agent, you are expected to deal with our staff in a respectful and professional manner. If you do not, we may take that into consideration in determining whether you pose a risk to the integrity of the tax system.
Declining a tax agent application or removing an existing agent from the tax agent list
We may decline an application from someone wanting to be a tax agent, or remove an existing agent from the tax agent list if we think that person poses a risk to the integrity of the tax system. This includes the listed tax agent or key office holder.
Some of the issues we may consider include (but are not limited to):
- criminal offending
- dishonest behaviour
- failure to comply with personal tax obligations
- breaching client confidentiality
- serious or repeated performance issues.
We will work with you to sort out any issues affecting your ability to be a tax agent, but we can decide to refuse registration or remove your agent status if we consider you pose a risk. Any steps we take will follow the Tax Administration Act 1994.
Examples of issues we may consider
