4.10 Filing of Return / Self-Assessment Return of Income

The taxpayer declares income, computes tax, and files the return within the Act's due date (with the extended dates the administration allows for sectoral practice). Self-assessment is the modern norm: the return binds unless the department audits, amends, or issues an assessment within the limitation framework. Late filing attracts fees and interest; the e-filing regime (IRD's online system) is now the ordinary channel.