Such applications are subject to the Commissioner's approval. The EFT Program in General . Under the EFT program, taxpayers make payments of tax to the Department by the electronic transfer of funds. A taxpayer who participates in the EFT program transfers funds by instructing its designated financial institution to credit the Commonwealth's depository bank and to debit the taxpayer's bank account for the amount of the tax payment. B. Mandatory Participation .
Participants are subject to the procedures described below.
C. Voluntary Participation . A taxpayer's application is subject to the Commissioner's approval, with computer capability being the most important factor in the Commissioner's determination. Once a taxpayer is registered as a voluntary participant, the taxpayer is subject to the same procedures applicable to mandatory participation. D. Waivers and Withdrawals from Participation . Any taxpayer who receives notice from the Department that mandatory participation in the EFT program is required, may request a waiver from participation in the program by writing to the Department's EFT Unit.