You must file your return and pay any tax you owe before you can apply to us to waive a penalty.
Understand when penalties are waived
You need to tell us the reason for your late filing, non-electronic filing or late payment. Penalties can be waived because of:
- situations beyond your control
- a genuine error
- a ‘one-off’ situation
- incorrect advice from us.
If you have documents to support your reasons include these in your application.
Submit your application
PO Box 39050
Wellington Mail Centre
Lower Hutt 5045
What happens next
We will make a decision and let you know if your application to waive the penalty has been accepted or declined. We will decline your application if a return has not been filed or the tax has not been paid.