61 Pa. Code § 5.7 - Miscellaneous provisions
(a) A
taxpayer who is required to remit payments by EFT shall initiate the transfer
so that the tax due is deposited to the Commonwealth's depository account on or
before the day that the tax is due. If a tax due date falls on a day other than
a business day, the deposit by EFT is due on the first business day
thereafter.
(b) The EFT method of
payment does not change current filing requirements for tax returns. If the EFT
payment is not timely made or the tax return required is not filed by the due
date, the provisions for late filing penalties, interest and loss of collection
allowance apply as provided by law.
(c) A taxpayer who is required to remit
payments by EFT and who is unable to make a timely payment because of system
failures within the banking system/ACH interface which are beyond the
taxpayer's control will not be subject to penalty or interest for late payment
or loss of collection allowance.
(d) Errors made by the Treasury, the
Department or their agents will not subject the taxpayer to loss of collection
allowance or assessment of penalty or interest for late payment.
(e) A taxpayer who is required to remit
payment by EFT and who elects to remit the payment by courier as described in
§
5.6(d) (relating
to EFT payments) will not be subject to penalty or interest for late payment or
loss of collection allowance if the courier fails to make timely delivery due
to a force majeure.
(f) For the
first 6 months that a taxpayer is required to remit tax by EFT, the Department
will extend a reasonable grace period to the taxpayer to resolve problems which
arise with new administrative procedures, data systems changes and taxpayer
operating procedures. To qualify for a grace period, the taxpayer shall
demonstrate that a good faith effort to comply was made, or that circumstances
beyond the taxpayer's reasonable control prevented compliance by the required
date.
(g) A taxpayer who remits
taxes by EFT shall indicate that fact on the return when it is filed. For the
purpose of this chapter, "return" means the form designated for filing the
report of taxes due for a period, including forms for making installments of
estimated tax and tentative tax returns.
(h) The Department and the Treasurer will
provide one or more methods for taxpayers who remit taxes by EFT to verify and
acknowledge that the payments have been received by the Department.
(i) The Treasurer, the Department and the
Secretary of the Budget will provide one or more methods for tax refunds of
$1,000 or more. The refunds will be available for the taxes listed in §
5.3(f) (relating
to payments required to be paid by EFT). The taxpayer shall file a written
request for the electronic transfer of a refund.
Notes
The provisions of this § 5.7 amended under section 9 of The Fiscal Code (72 P. S. § 9).
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