13/02/2012
If the company has all the overseas source of income and expenses but registered in New Zealand, the company doesnt need to pay any tax to New Zealand government but it still need to file annual tax return to the Inland Revenue Department of New Zealand this is the statutory requirement of the government. The purpose of this requirement is government want to keep the record of all the company which are registered in New Zealand so that it could be able to give the details of the company if requested by the other country authorities with whom New Zealand Government has information exchange agreement.