Ir744 PDF

IR744
July 2016
OFFICE USE ONLY

IRD number issued/confirmed
IRD number application non-resident/offshore non-individual

Use this form if youre a non-resident/offshore non-individual organisation, eg, company, trust, partnership.
A company is considered to be an offshore person if it is:
incorporated outside NewZealand, or
incorporated in NewZealand and 25% or more is owned or controlled by offshore persons. For individuals, an offshore person
is someone who isnt a NewZealand citizen or holds a residence class visa.
Special rules determine whether a trust, unit trust, non-individual partnership, unincorporated joint venture or other incorporated body
will be an offshore person.
For full details of this go to www.ird.govt.nz (search keyword: offshore).
If these dont apply use the IRD number application resident non-individual (IR596) form.
Please answer all relevant questions, in English, and sign the declaration
1.
F ull legal name of the organisation

applying
2.
Trade name only if different from the

name shown above
3.
Tick the organisation type from the list below

Incorporated body, eg, company
Unincorporated body, eg, trust, partnership
Other, eg, club, society, charity
What type of organisation is the incorporated body, unincorporated body, or other?

If the organisation is a trust, please state whether it is a complying trust, non-complying trust, foreign trust, or unit trust. For more information
go to www.ird.govt.nz (search keyword: trusts).
If the organisation is a company please state whether it is a close company or widely held company.
3a.
Is the organisation a non-resident contractor?
No
Yes
4.
The organisations street address.

Please show a physical address, not a
POBox or Private or Locked Bag number
Street address
Suburb
Town or city
Country
5.
The organisations usual postal address

only if it is different from the street address.
Do not use your tax agents address here
Postcode/Zipcode
Street address, PO Box, Private or Locked Bag number

Suburb
Town or city
Country
6.
7.
The organisations phone number(s). Please

include the relevant country and area codes
State or province
( )
Business
State or province
Postcode/Zipcode
( )
After hours
( )
Fax
The organisations email address

I consent to two-way communication between the organisation and Inland Revenue through email regarding this application.
I understand that these emails will be encrypted, password protected and may contain confidential and/or commercially
sensitive information. Inland Revenue will take all reasonable steps to mitigate any risks of unauthorised access or disclosure of
confidential information, but cant guarantee emails wont be intercepted or read while in transit
8.
Organisations most recent taxpayer

identification number
Country/jurisdiction it relates to
9.
Fully functional New Zealand bank account or customer due diligence - complete either 9a or 9b
9a.
The organisations fully functional New Zealand bank account

number
9b.
Bank
Branch
Account number
Suffix
Tick how the organisation is confirming customer due diligence has been completed by a New Zealand reporting entity
The reporting entity has completed and stamped
the statement below:
A letter from a New Zealand reporting entity is attached.

Refer to documents required to complete your application on page 4
I ____________________________________________________________ (full name),

of _____________________________________ (name of reporting entity) confirm customer
due diligence has been completed for _________________________________ (name of applicant)
STAMP
in accordance with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.
My declaration as above is true and correct to the best of my knowledge.
Signature
Day Month
Year
10a.
Will the organisation be buying or selling NewZealand real estate?
No
Yes
10b.
If you answered yes to Question 10a will this be the organisations only activity in NewZealand?
No
Yes
10c.
If you answered yes to Question 10a is the purchase or sale for property investment, property dealing,
or property speculation?
No
Yes
11.
Enter the name, address, and personal IRD number (if applicable) of all shareholders (close company only), directors, partners
(including general and limited), executive office holders (society), trustees (trust), or trustees/executors (estate). Continue on a
separate sheet if necessary
Name
Designation or title
Address
IRD number
Name
Address
IRD number
For estates, please provide the name and IRD number of the deceased (if they had a NewZealand IRD number)
Name
IRD number
Nominated persons
We cant discuss your organisations tax affairs with anyone except those listed above, excluding shareholders. However, you can nominate
someone else to take care of them or have access to your IRD records. You can also have them receive your statements, refunds and other
correspondence.
Youll still be responsible for the organisations tax affairs, so you will need to make sure any returns are filed and tax is paid by the due date.
For more information or if you wish to nominate someone to act on your behalf, you can:
complete an Elect someone to act on your behalf (IR597) form, which you can get from our website www.ird.govt.nz (search keyword:
IR597), or
phone us on 0800 377 774 if you are in NewZealand or on +64 3 951 2020 if you are overseas.
You dont need to complete the IR597 if youre using a tax agent and not a nominated person.
Answer Questions 12 to 15 only if the organisation will be carrying out a business in NewZealand
12.
What is the date the organisation started in NewZealand?

If the organisation hasnt started yet, put todays date.
Day Month
Year
13.
What is the business description and code?

To determine this go to www.businessdescription.co.nz
14.
Do you expect your annual turnover in

NewZealand to be over $60,000?
No
Yes Complete a GST registration (IR360) form
Do you intend to employ people in NewZealand?
No
Yes Complete an Employer registration (IR334) form
Do you wish to register as a payer in NewZealand

for resident withholding tax on interest?
No
Yes Complete a Resident withholding tax - interest payer

registration (IR450) form
Do you wish to be a qualifying company?
No
Yes Complete a Qualifying company re-elections (IR436) form
Do you wish to elect to be a look-through

company (LTC)?
No
Yes Complete a Look-through company election (IR862) form
15.
You can get these forms from our website www.ird.govt.nz
C
ompanies only Will you be providing fringe benefits to NewZealand employees or shareholder-employees?
No
Yes
All organisations, please complete Questions 16 and 17

16.
The full name of the contact person for

your organisation
Last/family or surname
First name(s)
Contact phone number(s)
( )
Business
17.
( )
( )
After hours
Fax
Declaration please read carefully before signing

Name of authorised person
I declare that the information in this form is true and correct, and I have read the privacy statement below.
Signature
Date
Day Month
Year
If completing this form online an electronic signature is acceptable

Privacy
Meeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we
administer.
For full details of our privacy policy go to www.ird.govt.nz (search keyword: privacy).
Documents required to support your application

All applicants must provide either:
confirmation of your NewZealand bank account number. This must be a fully functional account and the identity of the
accounts operators have been verified in accordance with NewZealand law. The proof can be a bank statement showing the
organisations name, bank account number and at least one deposit and one withdrawal of differing amounts, or a letter from
the organisations bank advising the account is fully functional, active or has had Anti Money Laundering checks completed.
You can download the Documents to confirm your New Zealand bank account is fully functional (IR984) flyer from our website
www.ird.govt.nz it shows the details your bank needs to provide to you, to give to us to confirm your bank account is active.
OR
confirmation that customer due diligence has been completed by a New Zealand reporting entity. The Department of Internal
Affairs, the Financial Markets Authority and the Reserve Bank of New Zealand have lists of reporting entities they supervise. To
prove customer due diligence has been completed the reporting entity can complete section 9b on this form, or they can give
you a letter confirming that you have had customer due diligence completed in accordance with the Anti-Money Laundering
and Countering Financing of Terrorism Act 2009.
Applying as an incorporated body
For incorporated bodies listed on a stock exchange, you must provide all the following documents:
copy of the certificate of incorporation
details of the stock exchange listing
passport photo page and proof of residential address for at least one executive office holder
For incorporated bodies not listed on a stock exchange, you must provide all the following documents:
copy of the certificate of incorporation
passport photo page and proof of residential address for at least one director.
Applying as a non-incorporated body
Where applicable, the following are required:
Partnership, joint-venture,
look-through company
certificate of registration or agreement, and

passport photo page and proof of residential address for at least one partner/owner.
All partners/owners must also have their own NewZealand IRD number. If they dont have one,
send their IRD number application - non-resident/offshore individual (IR742) with this one.
Trust
certificate of registration or copy of the trust deed, and

passport photo page and proof of residential address for at least one trustee of the trust.
Other
certificate of registration or equivalent from the relevant authority in the country of origin, and
passport photo page and proof of residential address for at least one office holder.
Note: Proof of residential address means where that person resides. This may include a utility (eg, electricity or water) statement,
bank statement or national identity card or drivers licence that shows their address.
Send the completed form and all attachments to us
If youre not in New Zealand, and you understand that Inland Revenue
cant guarantee emails wont be intercepted or read by the wrong
person, email to:
[email protected]
or post to the address on the right.
If youre in New Zealand post to:

Inland Revenue
PO Box 39010
Wellington Mail Centre 5045
NewZealand
If your request is URGENT then clearly state the reason why on a separate piece of paper.
RESET FORM
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IR744

OFFICE USE ONLY

IRD number application non-resident/offshore non-individual

F ull legal name of the organisation

Trade name only if different from the

Tick the organisation type from the list below

Unincorporated body, eg, trust, partnership

Other, eg, club, society, charity

What type of organisation is the incorporated body, unincorporated body, or other?

The organisations street address.

The organisations usual postal address

Street address, PO Box, Private or Locked Bag number

The organisations phone number(s). Please

The organisations email address

Organisations most recent taxpayer

The organisations fully functional New Zealand bank account

A letter from a New Zealand reporting entity is attached.

I ____________________________________________________________ (full name),

Will the organisation be buying or selling NewZealand real estate?

What is the date the organisation started in NewZealand?

What is the business description and code?

Do you expect your annual turnover in

Yes Complete a GST registration (IR360) form

Do you intend to employ people in NewZealand?

Yes Complete an Employer registration (IR334) form

Do you wish to register as a payer in NewZealand

Yes Complete a Resident withholding tax - interest payer

Do you wish to be a qualifying company?

Yes Complete a Qualifying company re-elections (IR436) form

Do you wish to elect to be a look-through

Yes Complete a Look-through company election (IR862) form

You can get these forms from our website www.ird.govt.nz

All organisations, please complete Questions 16 and 17

The full name of the contact person for

Declaration please read carefully before signing

If completing this form online an electronic signature is acceptable

Documents required to support your application

certificate of registration or agreement, and

certificate of registration or copy of the trust deed, and

If youre in New Zealand post to:

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F ull legal name of the organisation

Trade name only if different from the

Tick the organisation type from the list below

The organisations street address.

The organisations usual postal address

The organisations phone number(s). Please

The organisations email address

Organisations most recent taxpayer

The organisations fully functional New Zealand bank account

Will the organisation be buying or selling NewZealand real estate?

What is the date the organisation started in NewZealand?

What is the business description and code?

Do you expect your annual turnover in

Do you intend to employ people in NewZealand?

Do you wish to register as a payer in NewZealand

Do you wish to be a qualifying company?

Do you wish to elect to be a look-through

The full name of the contact person for

Declaration please read carefully before signing