Failure to Register as a Taxpayer for the Passenger Service Levy Procedure

Document purpose

The Point to Point Transport (Taxis and Hire Vehicles) Act 2016 (the Act) requires all providers of a taxi service or booking service, who are liable to pay the passenger service levy (the levy), to register as taxpayers within seven days of first becoming liable. This procedure sets out the Commission’s approach when a service provider fails to register within this timeframe.