About this guide

IR235 explains how GST-registered businesses may make provisional tax payments with their GST returns, including the ratio option.

Using the guide

Check the current eligibility rules and payment dates before relying on the ratio option. The GST return includes the relevant provisional tax section.

Related forms and guides

• GST return (GST101A)
• Provisional tax guide (IR289)
• GST guide (IR375)

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