The New Zealand Inland Revenue Feb. 17 clarified the filing of 2025 corporate income tax returns for tax agents. The clarification includes that: 1) 2025 corporate income tax returns must be filed by March 31; 2) tax agents and clients with an existing extension can apply for deferred status due to exceptional circumstances, such as serious illness and pending legal proceedings, through myIR by March 26; 3) tax agents are encouraged to apply for deferred status; and 4) tax agents must review and add additional income information, and confirm that an assessment is correct before an income tax assessment will ...