The Inland Revenue Department has unveiled the horticulture sector hasn't paid their fair share of taxes.

Over the last 10 months, the IRD has found $45 million dollars of undeclared tax - and almost 100 audits are in the works now, within the sector.

Inland Revenue spokesperson Tony Morris says the department is seeing people being paid under the table, undeclared cash sales and withholding tax going unrecorded or not being deducted correctly

"It's quite a complex industry - if there's payments going through with cash or what else, it's easy to get lost or for things to happen intentionally, where it's hard to track the money."

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