Individual - Sole Trader Questionnaire

To: Tax Matters Limited

You are hereby authorised to communicate with my/our bank, solicitors, finance companies and all government agencies to obtain such information as you require in order to carry out the preparation of my/our financial statements and tax returns.

I/We authorise you to act as my/our Agent for Inland Revenue Department matters, and to have access to all tax types and all tax information pertinent to the completion of my financial statements and tax returns.

Where you use an accounting system please provide a copy or access:


• Final bank statement for year for all bank accounts.
• Transaction listing for Accounts Payable and Accounts Receivable as at balance date.

Or, Where no Cashbook is supplied, please provide and include the month past balance date:

• Bank statements including any savings account or term deposit.
• Cheque and deposit butts showing the nature of each.
payment/deposit.
• Receipt books. Make sure any items not for business sales are clearly marked.
• Suppliers invoices filed in cheque number order.

Or, Where you supply a written Cashbook, please provide and include the month past balance date:

• Cashbook, written up, analysed and reconciled to the bank statements monthly.
• Bank statements including any savings account or term deposit Cheque and deposit butts showing the nature of each
payment/deposit.

Supply a copy of any loan transaction for the financial year up to your balance date at 31/3/2026. It must include the final balance due & interest for the year, or a bank summery of the details.

Supply copies of FBT Returns and Workpapers.

Supply copies of ACC Invoices. Note earning levies are not deductible for GST or Income Tax.

Supply copies of GST returns and Workpapers if GST registered.

All accounts or amounts owing to you at balance date should be scheduled.

OR

Where a computerised Cashbook or Integrated Accounting Software package is used, please include Debtors Report as at balance date.

All accounts or amounts owing as at balance date should be scheduled.

OR

Where a computerised Cashbook or Integrated Accounting Software package is used, please include Creditors Report as at balance date.

Please provide a schedule for Bad Debts Written Off during the Year (Remember, Bad Debts need to be written off the debtors ledger before balance date to be tax deductible in that year).

Were all sales banked into your business trading bank account? i.e cash

Stock must be physically counted and adequate records retained to substantiate the physical count.
Stock on hand should be valued at the lower of cost, market selling value or replacement value.

Attached details of assets purchased or sold during the year such as motor vehicles, plant and equipment and properties. Where applicable, please provide the following details
• Hire purchase or loan agreements
• Lease agreements
• All legal statements, agreements and solicitors invoices
• Trade-in details
• Lost, stolen or scrapped items
• Copy of Tax Invoices
• Valuations

• Rents Received
  Please complete Rental Questionnaire
  Wages/Accounts Received
  
  
• Partnerships/Trusts/Estates/Other Companies
  Income from Partnerships/Trusts/Estates/Other Companies, where accounts are prepared by another accountant
  
  
• Investment Portfolios
  Copy of your investment portfolio
  
  
• New Zealand Investments – if separate from portfolio
  Details of all New Zealand Investments
  
  
• Overseas Investments – if separate from portfolio
  Details of all foreign investments and income
  Overseas pensions received

Please supply details of Income Protection Insurance paid during the financial year

Attach all receipts for donations to schools, churches, charitable organisations. Attach receipts for $5 or more. Note these must be signed by an authorised person and show a stamp or letterhead

Please attach all solicitors statements and copies of any invoices for transactions not covered under Capital Expenditure

The proportion of motor vehicle business use as
established by your vehicle log book(s) is/are:

If part of your home is set aside principally for use as an office/workshop/storage area, please provide the following details for the year:

Portion of expenses paid by the business to be allocated as private;

A diary must be provided with times and dates of meetings and purpose for meetings

Please supply full names and birth dates for all children. Note the following;


• If you had a child born within the current financial year, you may be eligible for the Parental Tax Credit, please include a copy of the child’s birth certificate or their IRD number if you already have one.

• Where a child became financially independent during the current financial year, please advise the date they left school.