The R&D tax incentive certifier application form is now available for those parties interested in becoming an Inland Revenue approved R&D Tax Incentive certifier.
To become an approved R&D certifier, you will need to apply using the approved application form. The form requires you to list any licenced auditors you employ, as well as the names of any partners, directors, or principals authorised to provide R&D certificates.
You are also required to make a statutory declaration on the application form stating that you:
are competent in applying the appropriate legal and accounting standards that relate to R&D tax credits and
have the appropriate technical knowledge to assess R&D.
If IRD approve your application, they will let you know and will also publish your approval on their website.
Your approved R&D certifier status takes effect from the date of your application.
Licenced auditors
To be approved as an R&D certifier, a firm must declare that they include or employ one or more licenced auditors (as approved by the Financial Markets Authority). Where a firm is approved as an R&D certifier, the firm will be required to provide us with the names of licenced auditors it employs.
You can find more information on IRD's Research and Development Tax Incentive: Guidance - IR1240 at ird.govt.nz/research-and-development/tax-incentive/about and by using the search keyword: Research.
Source: IRD
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