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Provisional tax
 
Income from running a business doesn't have tax deducted before you receive it. Instead, you will have to pay provisional tax. Download the guide IR289 (170k-pdf). Provisional tax is due in three installments during the year. When you fill in your tax return the installments you've paid are offset against the tax due on your income. 

In the second year this payment can be tough on your cash-flow and we recommend that you prepare for this impact within your first year. 
Also you should talk to your Accountant about prepaying your first years tax to avoid the IRD's Interest charges when you pay your Terminal Tax .(the end of year tax difference between provisional tax paid and the final amount due.) 
                       
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