You will need to have 10 or more other clients to become an intermediary. You, as the applicant, are not included in the number count. If an entity is applying to be a tax agent, bookkeeper, payroll bureau, or other representative, we will need declarations from their key office holders.
Before you start
You will need:
- your details as a representative
- your professional details
- a completed and signed Declaration for an intermediary - IR768
- a valid photo ID - refer to IR768 for requirements
- the names and IRD numbers of your clients
- your authority to act template.
In myIR select 'I want to...'
Select 'Apply to be an intermediary'
Choose the type of intermediary you want to become
- Tax agents can act on a client’s behalf for tax and social policy activities.
- Bookkeepers typically represent clients for GST and PAYE.
- Payroll bureau act for clients PAYE and associated tax activities.
- Other representatives can act on a clients’ behalf for tax and social policy activities.
- PAYE intermediaries take care of employer’s obligations, including paying employees and meeting record-filing requirements.