Directors' fees and withholding tax

Some help with when withholding tax needs to be deducted from the payment of directors fee…

Please click here to see the flowchart for a helpful overview in relation to the IRD's Interpretation Statement of withholding tax deductions from director fee payments. This flowchart was extracted from the latest IRD Tax Information Bulletin (TIB) - you can view the full bulletin here with the relevant pages being 7-14.