6420156, 12-24.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6420156

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.001	Scope of Rules
12-24.002	Definitions
12-24.003	Requirements to File or to Pay Taxes by Electronic Means
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

PURPOSE:

The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C., 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 who are required to file their federal income tax returns electronically to file their Florida corporate income tax returns with the Department electronically; and (3) to update the list of taxes, surtaxes, surcharges, and fees for which the Department is requiring electronic tax payments and returns.
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 who 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 to 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 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 provide 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.
The purpose of proposed new Rule 12-24.011, F.A.C. (Public Use Forms), is to adopt, by reference, forms used by the Department in administration of the e-Services.

SUBJECT:

The subject area of the workshop is the requirements to pay taxes by electronic means and to file tax returns and reports by electronic means with the Department.

RULEMAKING AUTHORITY:

202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3) FS.

LAW:

202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

PRINT PUBLISH DATE:

11/21/2008 Vol. 34/47

RELATED STATUTES
AND LAWS:

202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3) FS., 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-24.001&PDate=11/21/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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