Collection of tax debt: Background Paper for Session 14 of the Tax Working Group

This background paper is for the Group’s information. It:

• Provides an overview of Inland Revenue’s position as an administrator of the tax system and as a creditor collecting outstanding debts, including some of the issues that Inland Revenue encounters as a creditor;
• Provides a brief analysis of potential collection tools previously presented to the Group;
• Provides a brief analysis of collection tools administered by other New Zealand government agencies; and
• Explores the current utilisation of taxpayer-provided financial statements and IR10s.