Inland Revenue Prosecution Guidelines

The Commissioner of Inland Revenue is responsible for protecting the integrity of the tax system. Undertaking prosecution action is one way the Commissioner ensures this obligation is met. Prosecution is an enforcement activity, usually of last resort, used against those who refuse to comply with their tax or social policy obligations and those who manipulate and abuse the system to reduce the tax they are required to pay or to obtain refunds or entitlements they are not eligible for.  The sanction of criminal conviction and punishment assures other New Zealanders, who indirectly bear the burden of others’ non-compliance, that the Commissioner will take enforcement action against those acting in this way.

The Inland Revenue Prosecution Guidelines set out how Inland Revenue will conduct its prosecution activity and are subject to the Solicitor General’s Prosecution Guidelines.