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Exemption From Filing Electronically

Inland Revenue has produced operating statement 19/01. It sets out the criteria for a person to be granted an exemption from the requirement to file various returns or information, electronically.

The gist of 19/01 is that if it is unreasonable to expect a taxpayer to file electronically, an exemption will be available. The paper lists reasons electronic filing could be a hardship.

Special software is not required. Completing the appropriate form on the IRD website qualifies for filing electronically.