✨ Government Financial Regulations and Procedures
1698
THE NEW ZEALAND GAZETTE.
[No. 47
151
(g.) Particular attention is called to the necessity for entering tax and addition of 10 per cent. separately under their respective headings in the form of statement.
(h.) If any complaint be made by a taxpayer as to alleged overcharge or otherwise, the Commissioner of Taxes requires that the Postmaster place facilities in the way of the taxpayer communicating with the Commissioner. In any case where the days of grace are about to expire it will be better for the taxpayer to pay the amount and make application for a refund of the amount alleged to be overpaid, thus avoiding the 10 per cent. addition.
(i.) Should any Postmaster notice that letters marked “On Tax, Valuation, or Advances Business only” bear the address of any one who may have removed to any other locality he is authorised to alter such address, and is requested to expedite the delivery of such letters as far as possible.
793. Land-tax.—The regulations relative to income-tax apply in every respect to land-tax also.
794. Valuation Revenue.—Fees ranging from 6d. to £1 1s. are payable for certified extracts from the valuation rolls. These when tendered should be accepted and brought to debit as “Valuation Revenue” and the particulars entered on the special form of statement. Under the same heading, and subject to the same conditions, must be brought to charge the amounts payable by local bodies as their proportion of the cost of the Government valuation of land.
795. Advances to Settlers Office Receipts.—Lodgments for credit of the Advances to Settlers Office may be accepted on Advances to Settlers Form 2, and are to be treated in all other respects in the manner indicated in the instructions relative to Public Trust receipts.
796. Public Trust Receipts.—(a.) Postmasters in charge of money-order offices will accept lodgments for the credit of the Public Trust Office. The particulars of each lodgment must be furnished in duplicate by the person making it on Public Trust Form 114. The forms must not be filled in by the Postmaster or the receiving officer, and are to be signed and date-stamped by the officer who receives the money. One of the forms is to be returned to the depositor, and the other sent to the chief office as an acknowledgment of a remittance of the amount which it represents. The Postmaster will debit himself with a remittance accordingly. The vouchers for lodgments made at a sub-office when received at the chief office must be stamped on the back with the date of receipt and the sub-office debited with a remittance of the amount which the vouchers represent. The vouchers must then be entered with those for lodgments made at the chief office in the
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NZ Gazette 1906, No 47
✨ LLM interpretation of page content
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Regulations for Parcel Mail and Income-Tax Collection
(continued from previous page)
🚂 Transport & CommunicationsIncome-tax collection, Post Office procedures, Payment handling, Tax statements, Receipts, Dockets, Chief Postmasters, Sub-Postmasters
💰 Land-tax Collection Regulations
💰 Finance & RevenueLand-tax, Tax collection, Commissioner of Taxes, Postmaster duties
- Commissioner of Taxes
💰 Valuation Revenue Collection Procedures
💰 Finance & RevenueValuation rolls, Certified extracts, Local body payments, Government valuation costs, Fees
💰 Advances to Settlers Office Receipt Handling
💰 Finance & RevenueSettler advances, Lodgments, Public Trust procedures, Form 2
🏢 Public Trust Office Receipt Procedures
🏢 State Enterprises & InsurancePublic Trust Office, Money-order offices, Lodgments, Form 114, Postmaster duties, Voucher handling