Company - Client Completes Own GST

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.
• 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 showing the nature of each payment/deposit.

Supply a copy of any loan transactions 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 summary of the details.

Please send a month-by-month summary of gross wages and PAYE deductions as returned to the IRD
OR
Send a copy of your Employer Monthly Deduction Schedule (IR348)

Supply copies of GST returns and Workpapers

Supply copies of FBT Returns and Workpapers.

Supply copies of certificates/dividend advice notes

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).

Attach all receipts for donations of $5 or more to schools, churches, charitable organisations.

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.

Work in Progress should be valued at cost of materials, direct labour and factory overheads less any progress payments.

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

Attach details of assets purchased (over $1,000 GST excl) 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

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

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

There are a number of invoices that we specifically require. Please ensure the records you provide us with include all paid accounts for:
• Insurance premiums
• Legal fees

Have you kept suitable records of the reason for the expense and the person being entertained?

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

Please provide a list if applicable.

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:

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