A tax expert expects more companies will have trouble meeting their tax bills this year.
Provisional and terminal taxes are coming due, amid concern the recession may make payment difficult for many businesses.
Inland Revenue is urging businesses with problems paying tax to contact the department early so arrangements can be made to ease payments.
A member of the Institute of Accountants, Steven Rutherford, says many businesses are expected to have problems paying provisional tax.
Tax consultant Maurits van den Berg says there's evidence more companies are being wound up by Inland Revenue because they can't pay.