Inland Revenue is warning people about hoax phone calls offering tax refunds.
The tax department says the hoax callers are claiming to offer a refund on the condition people make an upfront payment to a bank account via Western Union.
Inland Revenue's group manager for customer services, Eleanor Young, said that these calls were not from the department and anyone who received one should not send money to the account number being provided under any circumstances.
"We know that some of our customers have been contacted by these people offering fake refunds," she said.
"Those running this scam are using the Inland Revenue brand to try to get money from people illegally and they may also be attempting to gain people's personal details such as credit card and bank account details.
"If anyone has replied to those behind these scams, and given money or their personal details, they should contact their bank or credit card provider immediately."
To report suspicious phone calls or emails that target Inland Revenue customers, please send an email to firstname.lastname@example.org