12-24.001: Scope of Rules
12-24.002: Definitions
12-24.003: General Requirements
12-24.004: Enrollment
12-24.005: Methods of Payment by Electronic Means
12-24.007: Electronic Payment Transmission Errors
12-24.008: Procedures for Payment
12-24.009: Due Date; General Provisions
12-24.010: General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements
12-24.011: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to: (1) incorporate the provisions of Sections 14 and 30, Chapter 2007-106, L.O.F., which lower the annual threshold from $30,000 or more annually in tax to $20,000 or more annually in tax (for communications services tax, $50,000 to $20,000); (2) incorporate the provisions of Sections 30-32, Chapter 2007-106, L.O.F., which require those corporations that are required to file their federal income tax returns electronically to file their Florida corporate income tax returns with the Department electronically; and (3) update the list of taxes, surtaxes, surcharges, and fees for which the Department is requiring electronic tax payments and returns.
SUMMARY: The proposed amendments to Rule 12-24.001, F.A.C. (Scope of Rules), include the statutory provisions regarding the electronic filing of returns and information reports that track the movement of fuel in Florida and the statutory provisions regarding the electronic filing of Florida corporate income tax returns.
The proposed amendments to Rule 12-24.002, F.A.C. (Definitions): (1) add a definition for “tax collector”; (2) change the term “preparer” to “unemployment tax agent,” to distinguish a person who prepares unemployment tax returns from a person who prepares tax returns in general; (3) remove definitions that are unnecessary; and (4) update the list of taxes, surtaxes, surcharges, and fees administered by the Department that are included in the definition of “tax type” for purposes of the rule chapter.
The proposed amendments to Rule 12-24.003, F.A.C.: (1) change the title of the rule to “Requirements to File or to Pay Taxes by Electronic Means” to more accurately reflect the provisions contained in the rule; (2) update the list of tax types for which taxpayers are required to pay electronically, to file returns electronically, or to pay and file electronically; (3) lower the annual threshold from $30,000 or more annually in tax to $20,000 or more annually in tax (for communications services tax, $50,000 to $20,000), as provided in Sections 14 and 30, Chapter 2007-106, L.O.F.; (4) implement the provisions of Section 206.485, F.S., which require taxpayers who report information for tracking movements of petroleum products in Florida to file tax returns and information reports electronically; (5) incorporate the provisions of Sections 30-32, Chapter 2007-106, L.O.F., which require those corporations that are required to file their federal income tax returns electronically to file their Florida corporate income tax returns electronically using the Internal Revenue Service’s e-File program; (6) provide that corporations who paid more than $20,000 in corporate income/emergency excise tax must file their Florida corporate income tax returns using the Internal Revenue Services e-File program; (7) provide the tax types that are required to be paid and filed electronically by tax collectors who collect public money; and (8) provide that the Department will notify taxpayers and unemployment tax agents who initially meet the requirements to file and pay electronically at their last known address.
The proposed amendments to Rule 12-24.004, F.A.C. (Enrollment): (1) remove provisions from this rule that are redundant of Rule 12-24.005, F.A.C.; (2) provide that the Department will notify taxpayers and unemployment tax agents who initially meet the requirements to file and pay electronically and those that are voluntarily enrolled, but will be required to file and pay electronically; (3) provide that the Department uses social security numbers as identifying numbers and is required to maintain social security numbers as confidential; and (4) remove the incorporation of Form DR-600, which will be incorporated into new Rule 12-24.011, F.A.C.
The proposed amendments to Rule 12-24.005, F.A.C. (Methods of Payment by Electronic Means), remove an obsolete reference to use of the ACH credit method on January 1, 2003.
The proposed amendments to Rule 12-24.007, F.A.C. (Electronic Payment Transmission Errors), remove provisions regarding the annual calendar of dates for electronic payments and returns provided by the Department.
The proposed amendments to Rule 12-24.008, F.A.C. (Procedures for Payment), change the terms “company and identification number” and “payment identification number” to “user information.”
The proposed amendments to Rule 12-24.009, F.A.C. (Due Date; General Provisions), provide that the Department will supply an annual calendar of dates for electronic payments and returns to assist taxpayers in meeting all statutory requirements for timely electronic payments and returns.
The proposed amendments to Rule 12-24.010, F.A.C. (General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements): (1) remove the requirements to taxpayers to request in writing to voluntary participate in electronically paying and filing of taxes and tax returns; and (2) update the list of statutory references under which taxpayers can establish the grounds for a waiver from electronic filing requirements.
Proposed new Rule 12-24.011, F.A.C. (Public Use Forms), adopts, by reference, forms used by the Department in administration of the e-Services Program for paying taxes and filing returns electronically.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS.
LAW IMPLEMENTED: 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: March 2, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12-24.001 Scope of Rules.
Part I of this rule chapter sets forth the rules to be used by the Department of Revenue in the administration of Sections 202.30, 206.485, and 213.755, and 220.21(2) and (3), F.S., authorizing the Executive Director to require taxpayers specified by statute or rule to pay taxes and fees and to file tax returns by electronic means. Part I of this rule chapter also sets forth the rules to be used by the Department in administering Section 443.163, F.S., authorizing the Executive Director to require unemployment tax agents preparers specified by statute or rule to pay taxes and to file returns by electronic means. If there is a conflict between these rules and any other rules applicable to the payment of taxes and fees and the filing of tax returns, information reports, and data by electronic means, these rules shall govern.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 10-24-96, 4-30-02, 10-5-03,________.
12-24.002 Definitions.
For the purposes of Part I of this rule chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section, unless a different meaning is clearly indicated by the context in which the term or phrase is used.
(1) “ACH” or “Automated Clearing House” means a central distribution and settlement point for the electronic clearing of debits and credits between financial institutions rather than the physical movement of paper items.
(2) “ACH credit” means the payment of funds by electronic means by the taxpayer, cleared through the Automated Clearing House ACH for deposit to the State Treasury.
(3) “ACH debit” means the payment of funds by electronic mean from the taxpayer’s account which is generated upon the taxpayer’s instruction and cleared through the Automated Clearing House ACH for deposit to the State Treasury.
(4) through (5) No change.
(6) “Submission day” means the day on which a taxpayer or unemployment tax agent preparer communicates payment or tax return information to the Data Collection Center.
(7) “Submission period” means:
(a) For the electronic submission of a payment and return together, or just a payment, the specified time interval in each submission day during which an electronic payment or electronically-filed tax return information received by the Data Collection Center is processed for transactions occurring on the next business day, or on a date specified by the taxpayer or unemployment tax agent preparer. Electronic payment and electronically-filed tax return information must be communicated to the Data Collection Center and completed no later than 5:00 p.m., Eastern Time, on the submission day to clear the Automated Clearing House ACH for deposit in the State Treasury on the next business day.
(b) For the electronic submission of a return only, any business day on or before the due date.
(8) “Data Collection Center” means the Department, or a third party vendor, who, under contract with the Department, collects and processes electronic payments and electronically-filed tax return information from taxpayers or unemployment tax agents preparers.
(9) No change.
(10) “Due date” means the date on or before which an electronic payment must be received or an electronically-filed tax return must be submitted by a taxpayer or unemployment tax agent preparer under a revenue law of this state.
(11) “e-Cash presentment” means the conversion of an electronic check into an electronic payment.
(12) “Electronic-filing” or “electronically-filed” means the submission of a tax return by electronic means.
(13) “Electronic payment” means the remittance of a tax or fee payment by electronic means.
(14) through (17) renumbered (11) through (14) No change.
(18) “Personal identification number (PIN or password)” means a confidential code assigned to each taxpayer or preparer which uniquely identifies the payor and allows the payor to communicate payment information and/or return information, information reports, or data to the Data Collection Center.
(15)(19) “Unemployment tax agent Preparer” means a person that prepared and reported the Employer’s Quarterly Report (UCT-6) for 100 or more employers in any calendar quarter in the preceding state fiscal year. For the purposes of this definition, “prepared and reported” means the completion of the Employer’s Quarterly Report (UCT-6) and the submission of the completed report directly to the Data Collection Center. An unemployment tax agent A preparer is not required to pay taxes by electronic means, but if the agent preparer voluntarily chooses to submit payment by electronic means, the payment must be submitted in accordance with these rules.
(16)(20) No change.
(17) “Tax collector” means any officer whose duties require or authorize him or her to collect public money, as provided in Section 219.01, F.S., and to remit such funds to the Department for distribution, as provided in Section 219.07, F.S.
(18)(21) “Taxpayer” means any person required to pay an amount by electronic means or file a tax return, information report, or data by electronic means. For the purpose of these rules, “person” includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number. For electronic payment purposes, the term “person” does not include political subdivisions, municipalities, state agencies, bureaus, or departments that which remit taxes subject to electronic payment requirements through journal transfer. Solely for the purposes of these rules, a person required to electronically-pay tax or to electronically-file a tax return, information report, or data acting as a collection agent, or dealer for the state will shall nonetheless be considered a taxpayer.
(19)(22) No change.
(20)(23) “Tax type” means a tax, surtax, surcharge, or fee that which is subject to remittance of payments, and the submission of tax returns, information reports, or data, by electronic means to the Department, each of which shall be considered a separate category of payment. The tax types for which taxpayers or unemployment tax agents preparers will be required to pay amounts due and/or submit tax returns, information reports, or data by electronic means are as follows:
(a) Communications services tax Taxes administered under Chapter 212, F.S., and those taxes and fees reported on the DR-15 form series, including sales and use tax, local option taxes, surcharges, surtaxes, and solid waste fees;
(b) Corporate income/franchise tax (Chapter 220, F.S.) and emergency excise tax (Chapter 221, F.S.), reported on Form F-1120, including the required estimated tax payments (F-1120ES) and tentative tax payments (F-7004);
(c) Documentary stamp tax;
(d)(c) Fuel taxes Taxes on motor fuel, diesel fuel, liquefied petroleum gas, aviation fuel, and alternative fuel and pollutants, including local option taxes reported under Chapter 206, F.S. (Form 3096 series);
(e) Gross receipts tax on dry-cleaning;
(f)(d) Gross receipts tax on natural gas, manufactured gas, or electricity (Chapter 203, F.S.) reported on Form DR-133;
(g)(e) Insurance All taxes reported on Forms DR-907 and DR-908, including insurance premium taxes, fees, and regulatory assessments, excise taxes, and surcharges required to be remitted to the Department subject to the provisions of Chapter 624, F.S., the excise tax on property insurance (Section 175.101, F.S.), and the excise tax on casualty insurance (Section 185.08, F.S.), and the insurance policy surcharge (Section 252.37, F.S.);
(h)(f) Miami-Dade Lake Belt mitigation and water treatment upgrade fees Intangible personal property taxes (Chapter 199, F.S.), as reported on Form DR-601 series;
(i) Motor vehicle warranty fees;
(j) Pollutant taxes;
(k) Rental car surcharge;
(l) Sales and use tax, discretionary sales surtaxes, and any tourist development tax, tourist impact tax, or convention development tax administered by the Department;
(m)(g) Severance taxes and surcharges on gas and sulfur production, oil production, and solid mineral severance (Chapter 211, F.S.) and the Miami-Dade Lake Belt Mitigation Fee (Chapter 373, F.S.) reported on Form DR-140 series;
(h) Documentary stamp tax (Chapter 201, F.S.) reported on Form DR-225 or DR-225B;
(i) Communications services tax (Chapter 202, F.S.) reported on Form DR-700016 and communications services use tax (Chapter 202, F.S.) reported on Form DR-700019; and,
(n) Solid waste fees, including the new tire fee (waste tire fee) and the new or remanufactured battery fee;
(o)(j) Unemployment tax (Chapter 443, F.S.) reported on Form UCT-6 or reimbursement payments billed on Form UCT-29.
(24) through (25) renumbered (21) through (22) No change.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 10-24-96, 4-30-02, 10-5-03,________.
12-24.003 General Requirements to File or to Pay Taxes by Electronic Means.
(1) Any taxpayer subject to the following taxes, surtaxes, surcharges, and fees who has paid that tax, surtax, surcharge, or fee in the prior state fiscal year in an amount of $20,000 $30,000 or more must pay the taxes, surtaxes, surcharges, or and fees due during the succeeding calendar year by electronic means:
(a) Documentary stamp tax (other than remittances subject to Section 213.13, F.S.) Sales and use tax, local option sales taxes, surcharges, surtaxes, and solid waste fees;
(b) Corporate income/franchise tax and emergency excise tax;
(b)(c) Fuel taxes reported on Form DR-182 (Florida Air Carrier Fuel Tax Return) Motor fuel, diesel fuel, liquefied petroleum gas, aviation fuel, oil and gas production, and pollutant taxes;
(d) Local option fuel tax;
(c)(e) Insurance premium taxes, fees, regulatory and assessments, excise taxes, and surcharges required to be remitted to the Department;
(f) Gross receipts tax;
(g) Intangible personal property tax;
(d)(h) Severance taxes and Miami-Dade Lake Belt mitigation and water treatment upgrade fees Mitigation Fee; and
(e)(i) Pollutant taxes imposed under Section 376.75, F.S., and under Part IV, Chapter 206, F.S.; Documentary stamp tax (other than remittances subject to Section 213.13, F.S.).
(f) Severance taxes and surcharges on gas and sulfur production, oil production, and solid mineral severance.
(2) The following taxpayers must pay taxes, surtaxes, surcharges, and fees and file tax returns by electronic means during the succeeding calendar year when the Any taxpayer subject to the following taxes or fees who has paid that tax or fee in the prior state fiscal year in an amount of $30,000 or more must file tax returns by electronic means:
(a) Has paid any one of the following taxes, surtaxes, surcharges, or fees in the prior state fiscal year in an amount of $20,000 or more: Sales and use tax, local option sales taxes, surcharges, surtaxes, and solid waste fees; and
1. Communications services tax;
2. Corporate income/franchise tax and emergency excise tax;
3. Gross receipts tax on natural gas, manufactured gas, or electricity; or,
4. Sales and use tax, discretionary sales surtaxes, any tourist development tax, tourist impact tax, or convention development tax administered by the Department, rental car surcharge, and solid waste fees in the aggregate amount of $20,000 or more for all business locations.
(b) Files a consolidated sales and use tax return (Forms DR-15CON and DR-7) Intangible personal property tax.
(c) Files tax returns to report information for tracking movements of petroleum products on Form DR-309631 (Terminal Supplier Fuel Tax Return), Form DR-309632 (Wholesaler/Importer Fuel Tax Return), or Form DR-309635 (Blender/Retailer of Alternative Fuel Tax Return).
(d) Filed an Employer’s Quarterly Report (Form UCT-6) for ten (10) or more employees in any calendar quarter during the preceding state fiscal year.
(3) The following taxpayers must file tax returns by electronic means: Any taxpayer who pays communications services tax, gross receipts tax, and sales and use tax in an aggregate amount of $50,000 or more for the state fiscal year ending June 30, 2002, or in any state fiscal year thereafter, must remit communications services tax payments by electronic funds transfer for taxes due during the succeeding calendar year.
(a) Taxpayers who report information for tracking movements of petroleum products are required to file Form DR-309636 (Terminal Operator Information Return), Form DR-309637 (Petroleum Carrier Information Return), and Form DR-309638 (Exporter Fuel Tax Return) by electronic means with the Department.
(b) Any corporation with assets of $10 million or more and that files at least 250 federal tax returns annually with the Internal Revenue Service is required to file its federal income tax returns and its Florida corporate income tax returns using the Internal Revenue Service e-File program. Any corporation that paid $20,000 or more in corporate income/emergency excise tax in the prior fiscal year must file its Florida corporate income tax return using the Internal Revenue Service e-File program.
(c) Prepared and reported Form UCT-6 (Employer’s Quarterly Report) for 100 or more employees in any calendar quarter in the preceding state fiscal year.
(4) Any tax collector, as defined in Rule 12-24.002, F.A.C., who has paid the following taxes, surtaxes, fees, and interest earned in an aggregate amount of $20,000 during the prior state fiscal year, must pay the taxes, surtaxes, fees, and interest earned, and file tax returns for those revenues, due during the succeeding calendar year by electronic means: In addition, any taxpayer subject to the taxes enumerated in subsection (1) must pay taxes and fees and/or file tax returns by electronic means if he or she:
(a) Interest earned on investment of funds under Section 219.075, F.S.; Filed a zero return for an applicable tax period for taxes due pursuant to Chapters 212 and 220, F.S.;
(b) Motor vehicle warranty fees; and Filed a consolidated return pursuant to the provisions of Chapter 212, F.S., for every applicable tax period in the prior state fiscal year; or
(c) Sales tax and discretionary sales surtaxes. Has two or more places of business for which the combined tax and/or fee payments equal or exceed $30,000 for the state fiscal year ending June 30, 2002, or any year thereafter, for taxes due pursuant to Chapter 212, F.S.
(5)(a) All taxpayers or preparers required to pay taxes or fees and/or file tax returns by electronic means must shall participate for the entire calendar year for which they have enrolled. Taxpayers must continue to participate in subsequent calendar years until such time that the taxpayer no longer meets the electronic filing and reporting requirements of this rule for an entire state fiscal year.
(b) The Department will notify taxpayers and unemployment tax agents who initially meet the requirements Persons required to participate on the basis of prior state fiscal year tax payments will be notified by the Department at their last address of record. Once notified of this requirement, the taxpayer or unemployment tax agent preparer must transmit by electronic means all payments and/or returns for that tax type as provided in this rule. Changes in a taxpayer’s or preparer’s tax liability or registration during an enrollment period shall not suspend or terminate the requirement to pay taxes or file returns by electronic means for the entire calendar year for which he or she is enrolled.
Specific Authority 202.26(3)(a), 206.485(1), 212.06(1)(a), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History– New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.004 Enrollment.
(1) ACH debit is the primary method required of taxpayers selected to pay taxes or fees by electronic means. ACH credit is an electronic payment method available only as an exception to taxpayers who qualify under the provisions of Rule 12-24.005, F.A.C. Wire transfer is an alternative method of paying taxes or fees by electronic means available to taxpayers only as an exception under the provisions of subsection 12-24.008(3), F.A.C.
(1)(2)(a) On or before November 1 1st (January 1 for taxpayers remitting only unemployment tax), the Department will notify every taxpayer or unemployment tax agent preparer required to pay a tax, surtax, surcharge, or fee and/or file a tax return by electronic means in the upcoming calendar year when and include with such notification all of the following:
1. The taxpayer or unemployment tax agent is not currently enrolled to pay that tax, surtax, surcharge, or fee or to file that tax return by electronic means; or
2. The taxpayer or unemployment tax agent is voluntarily enrolled to pay and/or file by electronic means and will be required to pay that tax, surtax, surcharge, or fee or to file that tax return by electronic means in the upcoming calendar year.
(b) The notification by the Department will include:
1. Information An Enrollment and Authorization for e-Services Program (Form DR-600) or instructions on how to access and complete enrollment on the Department’s Internet site, which instructions are hereby incorporated by reference; and
2. A Florida e-Services Programs Calendar of Due Dates (Form DR-659); and
2.3. An explanation of the options from which the taxpayer or unemployment tax agent preparer must choose to pay taxes or fees and/or file tax returns by electronic means.
(b) A taxpayer who wishes to use the ACH credit method in lieu of the ACH debit method must file a written request with the Department for permission to use the ACH credit method prior to December 1 (February 1 for taxpayers remitting only unemployment tax), as provided in Rule 12-24.005, F.A.C.
(2)(3) Upon receipt of the enrollment package, the taxpayer or unemployment tax agent preparer must, on or before December 1 (February 1 for taxpayers remitting only unemployment tax):
(a) Access and complete enrollment for all required tax types on the Department’s Internet site at myflorida.com/dor/eservices [www.myflorida.com/dor]; or
(b) If the taxpayer or unemployment tax agent is unable to use the Department’s Internet site to enroll, Obtain and complete a separate Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), for each tax and return the form(s) it to the Department at the address indicated on the form, if the taxpayer or preparer is unable to use the Department’s Internet site to enroll.
(3)(4) Enrollment for the e-Services Program requires the submission of the following information on Form DR-600 that includes:
(a) The taxpayer’s or unemployment tax agent’s preparer’s business entity name;
(b)1. The taxpayer’s or unemployment tax agent’s preparer’s tax identification numbers assigned by the federal government and the Department, including tax account number if different from the tax identification numbers. Social Security Numbers are used by the Department as unique identifiers for the administration of Florida’s taxes. Social Security Numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and not subject to disclosure as public records.;
2. The preparer’s agent i.d. number assigned by the Department, plus the information required by subparagraph (b)1. of this subsection for every employer for which the enrollee currently prepares and reports Form UCT-6.
(c) Tax type;
(d)(c) The A contact person’s name, mailing address, telephone number, fax number, and e-mail address of a contact person who is responsible for electronic payments and/or electronic filing of returns for the taxpayer’s or unemployment tax agent’s preparer’s business;
(e)(d)Whether the contact person is an employee of the business or an independent tax preparer;
(f) If completed by an independent tax preparer or an unemployment tax agent, the preparer’s taxpayer identification number or unemployment tax agent number;
(g)(e) The tax and/or fee type(s) type for which the taxpayer or unemployment tax agent preparer is enrolling;
(h)(f) The filing and payment method the taxpayer or unemployment tax agent preparer requests;
(i)(g) The taxpayer’s banking information, including the taxpayer’s bank name, the bank routing number(s), the taxpayer’s bank account number(s), and information stating whether the account is a savings or checking account and whether the account is a business account or a personal account (this information is not required if the taxpayer is requesting the ACH-credit method); and
(h) If this is a notification from a taxpayer of a change in bank information, the effective date of the change.
(4)(5) By completing and submitting the this enrollment information request (form DR-600), the taxpayer or unemployment tax agent preparer is applying to file tax returns and reports and make tax and fee payments to the Department electronically. In addition, by completing and submitting this enrollment request, the taxpayer or unemployment tax agent preparer and the Department agree that:
(a) The same statute and rule sections that pertain to all paper documents filed by the taxpayer or unemployment tax agent preparer govern an electronic return, report, or payment initiated electronically pursuant to this enrollment (the completed and submitted Form DR-600).
(b) The taxpayer’s or unemployment tax agent’s preparer’s electronic transmission of such reports, returns, and payments must be made in a manner compatible with the Department’s software, equipment, and facilities. Any failure to comply with this term will shall result in the taxpayer or unemployment tax agent preparer being deemed to have failed to file a return or payment.
(c) Each tax return or payment or other remittance communicated electronically will shall be considered to be “in writing” and “written” to an extent no less than as if in paper, to be “signed,” and to be an original.
(d)1. By typing his or her name on the signature line of an electronically-submitted enrollment for the e-Services Program Form DR-600, the taxpayer or unemployment tax agent preparer is declaring, under penalties of perjury, that he or she is authorized to sign on behalf of the applicant entity, and that he or she has personally reviewed the information provided read Form DR-600, and that the facts stated on the form are true.
2. The typed name of the taxpayer or unemployment tax agent preparer or its authorized agent(s) affixed to a completed and properly submitted enrollment for the e-Services Program will Form DR-600 shall be deemed to appear on electronically filed tax returns, as if actually so appearing.
(e) The taxpayer or unemployment tax agent preparer must notify the Department of any changes by completing and submitting a new Form DR-600, or accessing and completing a change request on the Department’s Internet site, or completing and submitting a new Form DR-600, no later than 30 consecutive calendar days before the changes are intended to take effect, which provides the Department a reasonable opportunity to act on such changes.
(5)(6) Upon receipt of enrollment information, the Department will Data Collection Center shall assign a confidential user information personal identification number directly to the taxpayer or unemployment tax agent enrolling preparer to be used by the taxpayer or preparer when communicating electronic payment or return information to the Data Collection Center. This number shall be provided to the taxpayer prior to the date the first required payment is due under the e-Services program for all accounts who timely file the Form DR-600 with the Department.
(7)(a) The Department prescribes Form DR-600, Enrollment and Authorization for e-Services Program (r.01/03), Form DR-654, Request for Waiver From Electronic Filing (r. 7/03), and Form DR-659, Florida EFT Program Electronic Tax Payment Calendar (r. 10/02) as the forms to be used for the purposes of this chapter and hereby incorporates these forms by reference. Copies of the forms discussed in this rule chapter may be obtained, without cost, by one or more of the following methods: 1) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 2) faxing the Distribution Center at (850)922-2208; or, 3) using a fax machine telephone handset to call the Department’s automated Fax on Demand system at (850)922-3676; or 4) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 5) calling the Forms Request Line during regular office hours for general taxes at (800)352-3671 (in Florida only) or (850)488-6800, or for unemployment tax at (800)482-8293 (nationwide); or 6) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331.
(b) The Department will accept facsimile transmissions of Form DR-600 at telephone number (850)922-5088.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.005 Methods of Payment by Electronic Means.
(1) No change.
(2) However, the Executive Director or the Executive Director’s designee will grant taxpayers permission to use the ACH credit method on a case by case basis, as an ACH exception to the required use of the ACH debit method.
(a) through (c) No change.
(d)1. Taxpayers No taxpayer using the ACH credit method on January 1, 2003 shall be required to submit any additional written request for permission to do so, but may continue to use the ACH credit method unless and until such time as the Department revokes the taxpayer’s right to do so pursuant to paragraph (c) of this rule.
2. Nothing in this rule shall be construed to prohibit the use of the ACH credit method by a business that is currently not licensed to do business in Florida, unless such business does not qualify, as discussed in paragraph (a) of this rule.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.007 Electronic Payment Transmission Errors.
(1) If a taxpayer makes an error on an electronic payment for a particular period, the such taxpayer must shall, on the nearest business day after the date on which the error is discovered, contact the Department, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time, e-Services at the telephone number for general taxes at (800)352-3671 or (in Florida only), (850)488-6800, or for unemployment tax at (800)482-8293 (nationwide), or at the Department’s Internet address at myflorida.com/dor/e-services www.myflorida.com/dor for specific instructions. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(a) through (b) No change.
(2)(a) In the event a taxpayer using the ACH debit method communicates electronic payment information to the Data Collection Center after 5:00 p.m., Eastern Time, on the business day before the due date, the payment will shall be posted to the taxpayer’s account on the next business day following the due date and will shall constitute late payment.
(b) To assist the taxpayer in complying with all statutory requirements for timely electronic payment of taxes and fees due, the Department will annually develop and distribute Form DR-659, which contains detailed information that specifies the final time and date for each month of the upcoming calendar year by which the taxpayer must initiate a timely electronic payment of any tax or fee. This form is revised annually to incorporate any changes to dates listed on the previously-issued form that, if not changed for the upcoming calendar year, will occur on a state or federal holiday, or on a weekend.
(3) Except as provided in these rules or Rule Chapter 12-13, F.A.C., a failure to make a timely electronic payment because of other circumstances under the taxpayer’s control, including but not limited to insufficiency of funds in the taxpayer’s account, will shall result in the loss of the taxpayer’s collection allowance and the assessment of the appropriate penalties and interest by the Department.
Cross Reference: Rule 12-24.009, F.A.C.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.008 Procedures for Payment.
(1) ACH Debit Method.
(a) The taxpayer must report electronic payment information to the Data Collection Center by the approved means of communication, no later than 5:00 p.m., Eastern Time, on the business day immediately preceding the due date of the payment. The Data Collection Center must be contacted during the submission period specified in the detailed instructions provided to enrolled taxpayers, which include Form DR-659. The Department will bear the costs of processing electronic ACH debit payments through the Data Collection Center. Communication by the taxpayer during the submission period is mandatory to assure the timely posting of the taxpayer’s payment on the following business day.
(b) After establishing contact with the Data Collection Center, the taxpayer is allowed to communicate electronic payment information for more than one tax type or tax period. However, the taxpayer must initiate electronic payment information for each tax type and for each tax period for which an electronic payment is due. The following electronic payment information is required from the taxpayer:
1. User information Company and ID number (Payment identification number);
2. Tax payment amount;
3. Tax period; and
4. Payment type.; and
5. Confirmation code.
(c) A number confirmation code will be issued at the conclusion of the communication of the electronic payment information for each payment type and tax period. This number provides a means of verifying the accuracy of the recorded tax payment and serves as a receipt for the transaction.
(d) No change.
(e) Example. A taxpayer who uses the ACH debit method to remit the January sales tax payment will first determine the total amount of tax due with respect to the sales and use tax return (amount due with return) for the January applied period. Prior to the end of the submission period on February 19 (or the last business day prior to the 19th), the taxpayer must contact the Data Collection Center. After establishing contact, the taxpayer will identify the electronic payment account with the user information preassigned payment identification number and provide state the payment type (tax payment monthly return), the payment amount ($12,345), and the tax period (1/31/08 January). At the end of the communication, the taxpayer will receive a number that confirmation code which will verify the accuracy of the recorded tax payment and serve as a receipt for the transaction. Electronic payment information involving the ACH debit transfer will be electronically transmitted to the Department on February 19, shortly after the expiration of the contact period. The actual tax payment of $12,345, however, will not be posted as collected funds to the Treasurer’s account until the following day, February 20. Taxpayers must file the required return as provided by law and rule. If applicable, the taxpayer must check the box on the return to show payment by electronic payment.
(2)(a) ACH Credit Method. Taxpayers who have been granted permission to use the ACH credit method must contact their own financial institutions and make the arrangements to transfer the tax payment to the State Treasury account using an ACH credit transfer. The Department will not bear the costs for taxpayers to use the ACH credit method.
(b) through (c) No change.
(d) If the taxpayer fails more than three times in 12 consecutive calendar months, beginning January 1, 2002, to provide the Department with the required addenda record that which conforms to the requirements of this rule, the taxpayer will be required to use the ACH debit method.
(e) Example. A taxpayer who uses the ACH credit method to remit the January sales tax payment will first determine the total amount of tax due with respect to the sales and use tax return (amount due with return) for the January applied period. At a time arranged between the taxpayer and the taxpayer’s financial institution, the taxpayer will provide the taxpayer’s financial institution with the information necessary to initiate a timely transfer of the January tax payment and an accompanying CCD + addenda record. The timely initiated ACH credit transfer of $12,345 will be posted as collected funds to the State Treasurer’s account on February 20. To be timely, the ACH credit transfer of January tax must be deposited to the State Treasury account as collected funds on or before February 20. Taxpayers must file the required return as provided by law and rule. If applicable, the taxpayer must check the box on the return to show payment by electronic funds transfer EFT.
(3) Wire transfer. Taxpayers who, due to circumstances beyond their reasonable control, are unable to initiate a timely electronic payment of tax through the ACH debit method or the ACH credit method may request the Department’s permission, on an exception basis, to transmit a payment of tax to the State Treasurer’s account via wire transfer. The term “circumstances beyond their reasonable control” includes the, but is not limited to, failure of equipment essential to the transmission of the payment, the unavailability of the employee(s) who handles such transmissions, or a natural disaster.
(a) Prior to initiating the transmission, the taxpayer must fax a written explanation of the emergency situation that which prevents timely compliance under either the ACH debit method or ACH credit method and must request written approval to wire transfer the tax payment in question to the State Treasury account. The e-Services fax number is (850)922-5088. The written request must include the information discussed in sub-subparagraphs (3)(b)1.a. through f. of this rule.
(b) Taxpayers who are granted written approval to use wire transfer as an exception to either the ACH debit method or ACH credit method will be given specific instructions regarding the payment information that must accompany the wire transfer.
1. through 2. No change.
(c) Wire transfers that which are not received in the State Treasury account on or before the due date of the transmitted payments of tax will constitute late payment, and the applicable late filing penalties, interest, and loss of collection allowance shall apply.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30(1), 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.009 Due Date; General Provisions.
(1)(a) Taxpayers who are required to pay taxes or fees through electronic means must initiate the transfer so that the amount due is deposited as collected funds to the State Treasurer’s account on or before the due date under the appropriate revenue law. If a tax due date falls on a Saturday, a Sunday, a legal holiday as defined in Section 683.01, F.S., or on a legal holiday of the jurisdiction in which the taxpayer’s financial institution is located, the deposit by electronic means is required on or before the first banking day thereafter. The transfer of funds will occur the following banking day. For the purposes of these rules, “banking day” has the meaning prescribed in Section 674.104(1), F.S. If the date on which the taxpayer is required to initiate either an ACH debit or an ACH credit transfer falls on a Saturday, a Sunday, or a business or banking holiday, the taxpayer must initiate the transaction on the preceding business day pursuant to subsection 12-24.008(3), F.A.C.
(b) To assist the taxpayer in complying with all statutory requirements for timely electronic payment of taxes, surtaxes, surcharges, and fees due and the timely filing of tax returns, the Department will provide an annual calendar of dates by which the initiation of a return with payment, or payment only, must be completed. The annual calendar of dates is posted on the Department’s website at myflorida.com/dor/e-services and may also be obtained by calling the Department toll-free at (800)352-3671. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(2) If the electronic payment is not timely made, or the tax return required is not electronically-filed by the statutory due date, the provisions for late filing penalties, interest, and loss of collection allowance or discount shall apply under the provisions of the appropriate revenue law, except as provided in these rules.
(3) The provisions of Section 213.21, F.S., (Section 443.141(1), F.S., for unemployment tax), shall govern the compromise and settlement of any tax, interest, or penalty assessed due to the late payment of an electronically filed payment, except as provided in these rules.
(a) No change.
(b)1. A taxpayer who is required to remit payments under the electronic payment program and who is unable to make a timely payment because of system failures within the banking system/ACH interface that which are beyond the taxpayer’s control are shall not be subject to penalty or interest for late payment or loss of collection allowance or discount. The taxpayer must provide a written explanation and supporting documentation to the e-Services Unit concerning any system failure within the banking system/ACH interface to: e-Services, Florida Department of Revenue, Post Office Box 5885, Tallahassee, Florida 32314-5885.
2. Taxpayers must ensure that they use reasonable and prudent judgment judgement when selecting a banking system or ACH interface to handle their electronic payment transactions.
(c) Errors made by the Data Collection Center, the State Treasury, or the Department will shall not subject the taxpayer to loss of collection allowance or discount, or assessment of penalty or interest for late payment.
(4) No change.
Specific Authority 202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 4-30-02, 10-5-03,________.
12-24.010 General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements.
(1) Taxpayers or unemployment tax agents preparers who need general information concerning the e-Services programs can contact the Department toll-free at (800)352-3671 (Florida only) or (850)488-6800 or for unemployment tax toll-free at (800)482-8293 (nationwide), or at the Department’s Internet address at www.myflorida.com/dor. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(2) Voluntary inclusion Inclusion in the electronic payment program. Any taxpayer or unemployment tax agent may Those taxpayers who are required to participate in the Department’s e-Services electronic payment program due to a prior year tax liability for any tax type subject to electronic payment may request permission to also remit other tax types by electronic payment. See Rule 12-24.004, F.A.C., Enrollment. Written requests for voluntary inclusion in the electronic payment program must be filed with the e-Services Unit at least 60 days prior to the due date of the payment(s) in question. Taxpayers may terminate voluntary participation by filing a written notice of termination with the e-Services Unit at least 60 days prior to the due date of the last electronic payment. Termination requests Requests for voluntary inclusion and termination notices must be directed to the e-Services Program Unit, Florida Department of Revenue, Post Office Box 5885, Tallahassee, Florida 32314-5885.
(3) The Data Collection Center and its employees are shall be bound by the same confidentiality requirements as the Department under Section 213.053, F.S.
(4)(a) The Department is authorized to waive the requirement that a taxpayer or unemployment tax agent preparer submit tax returns by electronic means, if the taxpayer or unemployment tax agent preparer can establish that he or she is unable to comply with e-filing requirements pursuant to the provisions in the introductory paragraph to Section 213.755, F.S. To request a waiver the taxpayer or unemployment tax agent preparer must complete and submit form DR-654, (Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), revised March, 2003, to establish in writing the basis under which such waiver is requested. The This form notifies the taxpayer that the Department will verify the information submitted on the form, and will respond in writing to the taxpayer after reviewing the form. Information requested from the taxpayer on form DR-654 includes:
1. Business partner or tax account number.
2. Federal employer identification number or social security number.
3. Business name, phone number, fax number, and e-mail address.
4. Contact person and contact address.
5. Whether the taxpayer or preparer currently files information electronically with other businesses or government agencies.
6. Whether the taxpayer has a computer with a 486/66-MHz processor or higher that operates Windows 98 or higher, or has a Macintosh version 5.1.6.
7. Whether the taxpayer uses an external programmer, software developer, or service provider for the computation, reporting, and/or payment of this tax, and if so, the name of the programmer, developer, or provider.
8. Any written explanation describing any additional reason for requesting a waiver.
(b) Grounds for approving a waiver include, but are not limited to:
1. Any of the circumstances specified in Sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2), or 443.163(3), F.S.; or
2. The taxpayer or unemployment tax agent preparer does not have a modem; or
3. The taxpayer or unemployment tax agent preparer does not have access to the Internet.
(c) A waiver shall be valid for up to two years, and the issuance of a subsequent waiver will shall be contingent on the taxpayer or unemployment tax agent preparer working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the taxpayer or unemployment tax agent preparer will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and implement any Department recommendation that enables the taxpayer or unemployment tax agent preparer to submit returns by electronic means, unless the taxpayer or unemployment tax agent preparer can establish that the circumstances or reasons as set forth in Sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2), or 443.163(3) Section 213.755, F.S., continue to apply.
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,________.
12-24.011 Public Use Forms.
(1)(a) The following public use forms and instructions are utilized by the Department for the purposes of the e-Services Program and are hereby incorporated by reference in this rule.
(b) Copies of the forms may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at myflorida.com/dor/forms; or, 2) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Form Number Title Effective Date
(2) DR-600 Enrollment and Authorization for
e-Services Program (R. 11/08) ___
(3) DR-654 Request for Waiver From Electronic
Filing (R. 01/09) ___
Specific Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New ________.