From 1 October 2014 cheque payments posted to us must arrive on or before the due date to avoid interest and late payment penalties.
Over 70% of payments are currently made online and IRD want to encourage more customers to pay online. Removing the unintended advantage to customers who post cheque payments on the due date enables IRD to treat all customers equally regardless of their payment method.
What you can do to get it right.
IRD recommend you use electronic channels to pay us. Online channels are convenient, secure, fast and the service is available 24/7. You can file returns and make payments online, up to and including the due date.
Important: