Accounting records (New Zealand)
New Zealand GST registered persons must keep copies of all GST documents issued by them and other records to enable a ready assessment to be made on their tax liability. Books of account and other such documents necessary to verify the entries in the books must also be kept. The books should contain the following:
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•ÌýÌýÌýÌý A record of all goods and services supplied by and to that registered person showing the goods and services,
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Web page updated on 17 Mar 2025 15:04