Non-resident offshore individual IRD No. application

Information regarding non-resident/offshore individual IRD number application

As you are aware, a non-resident/offshore person is now required to have an IRD number in order to buy and sale a New Zealand property.  Below is some information regarding non-resident/offshore individual’s IRD number application:

  1. You are generally required to have the following information for the application:
  • a completed and duly signed ir742 IRD number application – non-resident/offshore individual (IRD ir742 form)
  • a form of photographic identification, such as a passport or an overseas driver’s licence
  • proof of your current or most recent previous address, which may include a utility (eg, electricity or water) statement
  • national identity card or overseas driver’s licence (if not used as photographic identification)
  • proof of your New Zealand bank account confirming Anti-money laundering (AML) checks have been completed. A bank statement showing both deposits and withdrawals or a letter confirming the account has AML verification or that it is active will show this.
  • proof of your taxpayer identification number (TIN) of your most recent tax country/jurisdiction if you have one, eg, personal, national identity, tax or social security number. Provide a copy of a tax statement, ID card or page from your passport that shows this number.
  • proof of your intended activity in New Zealand, see the notes for Question 12 on page 2 of the ir742.
  1. If any of the above documents is in foreign language and has no English translation, the IRD generally require translation to English to be done by the New Zealand Internal Affairs Department.  You can email Internal Affairs at translate@dia.govt.nz, explain what you require and obtain translation pricing and timeframe.
  1. Once you have all the above information, you can email your application to the IRD at offshore@ird.govt.nz.  If your application is urgent, please ensure you state the reason why in your email.  It takes about 10 working days for the IRD to process a normal IRD number application and 2-3 working days for an urgent one.  Please ensure you allow sufficient time for possible delay during the process.

If you need to apply for an IRD number for a non-resident/offshore entity or you are not sure whether your entity is a non-resident/offshore entity, please contact us.  Particularly, if you need to apply for an IRD number for a trust that has an oversea settlor, trustee or beneficiary, please ensure you seek professional advice.

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