Tax Pooling
Taxpayer has an option to pay the tax straight to a pooling company. This company, then, pay your tax to the IRD on your behalf. The benefit of tax pooling is that taxpayer can have a better interest and avoid late payment penalty when they underpay or overpay your tax (especially provisional tax). For more information on tax pooling, please seek professional advice.
Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.
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