How does Tax Financing work?
First, you or your tax practitioner need to register you with TPS. Our
online system will send you or your practitioner login
details that will enable your account with TPS.
Once you are registered you can submit a tax finance request
prior to the date of your next provisional tax payment is due. You
pay a finance fee (based on TPS' competitive interest rates) and
TPS arranges for the amount you have financed to be deposited into
the TPS tax pool on your provisional tax payment date. This
deposit is held in the pool for you until the maturity date of your
loan;
TPS contacts you prior to the maturity date and asks you how
much of the tax deposit you require. If you have
overestimated your tax payment you do not have to repay the whole
loan. You just repay the amount of provisional tax as you
need;
On the maturity date, you pay the face value of the tax deposit
you require into Public Trust's trust account and the tax deposit
is transferred to your taxpayer account at the IRD.
The date of the tax deposit transferred into your taxpayer
account is the date that it was paid into the tax pooling account
rather than the date of the transfer. This means that you
satisfy your obligation to pay your tax on your provisional tax
date and do not have to pay the IRD any use of money interest or
other penalties.
Contact our team if
you have any questions.