Ariz. Admin. Code § R15-10-504 - Electronic Signatures for Withholding Tax.
A. A taxpayer that has obtained a withholding
tax license from the Department shall do the following to become a registered
customer of the AZTaxes.gov web site:
1.
Provide the following information during the AZTaxes.gov web site registration
process:
a. The legal name of the registrant
and any one of the following numbers:
i. The
registrant's federal employer identification number, and
ii. The registrant's social security number,
if the registrant is a sole proprietor, or
iii. Any other identification number assigned
to the registrant by the Department or the Internal Revenue Service for the
purpose of electronic filing.
b. The registrant's e-mail address
c. Agree to the Department's Terms of
Service, and
2. Submit
to the Department an executed AZTaxes.gov Registration Signature Card as
evidence of the following:
a. If submitted
during web site registration, the information provided during the AZTaxes.gov
registration process is true and correct,
b. If previously submitted, the information
contained in the Arizona Joint Tax Application or submitted during the online
business registration is true and correct, and
c. The signatory is duly authorized to act on
behalf of the business, receive confidential information, and waive any rights
of confidentiality
B. A taxpayer that has not obtained a
withholding tax license from the Department shall do the following to become a
registered customer of the AZTaxes.gov web site:
1. Obtain a withholding tax license by
completing either the mail-in Arizona Joint Tax Application or the online
business registration,
2. Provide
the following information during the AZTaxes.gov web site registration process:
a. The legal name of the registrant and any
one of the following numbers:
i. The
registrant's federal employer identification number,
ii. The registrant's social security number,
if the registrant is a sole proprietor, or
iii. Any other identification number assigned
to the registrant by the Department or the Internal Revenue Service for the
purposes of electronic filing.
3. Submit to the Department either the
executed, mail-in Arizona Joint Tax Application or the AZTaxes.gov Registration
Signature Card as evidence of the following:
a. If submitted during web site registration,
the information provided during the AZTaxes.gov registration process is true
and correct,
b. The information
contained in the Arizona Joint Tax Application or submitted during the online
business registration is true and correct, and
c. The signatory is duly authorized to act on
behalf of the business, receive confidential information, and waive any rights
of confidentiality
C. A taxpayer or authorized user shall use
the taxpayer's signature on the document submitted under subsection (B)(3) to
electronically sign a taxpayer's electronic withholding tax returns. Use of the
taxpayer's signature is the taxpayer's declaration, under penalties of perjury
that the electronic return is, to the best of the taxpayer's knowledge and
belief, true, correct, and complete.
D. To file an electronic withholding tax
return under subsection (C):
1. If the
taxpayer is preparing the taxpayer's electronic return, the taxpayer, shall
access the AZTaxes.gov web site and electronically file the return.
2. If the taxpayer's authorized user is
preparing the taxpayer's electronic return, the taxpayer shall:
a. Access the AZTaxes.gov web site and
electronically file the return, or
b. Authorize, in writing on a form prescribed
by the Department, the authorized user to access the taxpayer's account on the
AZTaxes.gov web site and electronically file the return on behalf of the
taxpayer.
Notes
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