A tax agent is a person who prepares the annual returns of income for ten or more taxpayers and is one of the following:
- a practitioner carrying on a professional public practice
- a person carrying on a business or occupation in which returns of income are prepared
- a Māori Trustee.
A tax agent must be a registered Inland Revenue customer.
Tax statistics include only data collected by Inland Revenue.
Some numbers in the tables are rounded, which means the totals are not always consistent with the sums across the corresponding categories.
Tax statistics are dynamic and are continuously updated due to return filing processes. The data is correct as of the date of extraction.