reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.0054 - Applicants Ranking Committee

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  Composition of the Committee.
(a) The Program
				  Director of the General Tax Administration Program (GTA) will appoint a
				  seven-member committee, known as the "Applicants Ranking Committee", to perform
				  the ranking function.
(b)
1. This Committee will include the Contract
				  Manager, who will serve as chairperson, and six voting members.
2. The chairperson is authorized to recommend
				  candidates for Committee membership to the Program Director of GTA, schedule
				  meetings, prepare agendas and necessary materials, and chair the
				  meetings.
3. The chairperson will
				  not prepare any qualification ranking forms, and will not "vote" on ranking
				  issues.
(c) Committee
				  members will serve a term not to exceed 5 consecutive years.
(d) The Program Director of GTA will use the
				  following criteria in making appointments to the Committee:
1. Two members will be from a program other
				  than General Tax Administration (GTA);
2. At least four members will possess active
				  C.P.A. certificates;
3. At least
				  one member will be a lay person (non-C.P.A.);
4. At least one member will be a minority, as
				  defined by section 288.703(4),
				  F.S.; and,
5. At least one member
				  will be from a GTA regional service center office.
Any appointed Committee member can meet several of the
					 guidelines listed. For example, an appointee may be a lay person from another
					 program.
(e) Each
				  member, including the chairperson, must complete a conflict of interest
				  disclosure statement. The member must either state the absence of any existing
				  business or family relationship with applicants, or must list any such
				  relationships. If relationships do exist for a particular Committee member,
				  then the Program Director of GTA will excuse the member from participating in
				  ranking the particular firm(s) with which the member has a relationship. The
				  statements will be completed at the beginning of each fiscal year, prior to the
				  start of the ranking process.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.0056 - Applicant Ranking Process

Current through Reg. 50, No. 138; July 16, 2024
The criteria and definitions established in this rule will
					 be used by the Applicants Ranking Committee to evaluate and rank the
					 qualifications of applicants.
(1)
				  Experience in Florida tax law. This term means working directly with the
				  Florida Statutes (tax law), Department rules, and the interpretative decisions,
				  opinions, and rulings relevant to the subject tax. The type of experience can
				  either be:
(a) Audit - performing Department
				  tax compliance audits; or,
(b)
				  Preparation - assisting a taxpayer in, or preparing tax returns for, clients,
				  or representing clients or others with respect to audit issues during the
				  Department's tax compliance audit process.
(c) Experience means the combined years of
				  experience of the firm members named in the application who will work on the
				  audits. "Working" means performing on-site tax compliance audit work,
				  supervising audit work, reviewing audit work papers, or serving as the
				  engagement partner. The following methodology will be used to score experience:
(d) Audit Experience
=
Score
1 to 4 years
=
2
5 to 8 years
=
3
9 or more years
=
5
Points awarded for experience are based on the sum of the
					 experience of individual team members. For team members who have previously
					 worked on section 213.28, F.S., contracts, one
					 year of audit experience is awarded for each contract worked on.
(e) Preparation Experience
=
Score
3 to 5 years
=
1
6 to 9 years
=
2
10 or more years
=
3
(f)
				  If an applicant has both types of experience, the applicant will be scored on
				  the type resulting in the highest score.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.0058 - Dispute Resolution

Current through Reg. 50, No. 138; July 16, 2024
(1) Once the
				  negotiation process is completed for any given set of contracts, any applicants
				  not receiving a contract will be notified via letter that the negotiation
				  process for that set of contracts is completed. Applicants not receiving a
				  contract due to the relative ranking (i.e., there were more qualified
				  applicants than available tax compliance contract audits) may file, within 30
				  calendar days of the date the letter was issued as reflected by the postmark
				  date on the applicant's envelope, a written request for reconsideration with
				  the Contract Manager. The request will include, at a minimum, the grounds for
				  the request.
(a) Acceptable grounds are
				  restricted to:
1. The Committee's failure to
				  comply with section 213.28, F.S., or applicable
				  rules in force at the date of the subject ranking process; or
2. The Committee's failure to consider
				  documented relevant facts that were provided in the applicant's response to the
				  Request for Information or in response to the questions described in rule
				  12-25.0056, F.A.C. For example,
				  if the applicant clearly indicated 14 years of experience performing tax audits
				  for the I.R.S. and the Committee inadvertently only gave the applicant credit
				  for 4 years experience. The burden of proof lies with the
				  applicant.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.006 - Selection Procedures for Private Broker Services

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department is authorized to obtain
				  the services of a private broker when it is unable to secure contract auditors
				  to provide out-of-state audit services.
(2) To obtain the services of one or more
				  private brokers, the Department shall issue a Request for Proposal as defined
				  in section 287.012(22),
				  F.S.
(3) After receiving and
				  reviewing the Request for Proposal responses submitted by private brokers, the
				  Department shall use the procedures of the Consultants' Competitive Negotiation
				  Act provided in section
				  287.055, F.S., to select a
				  private broker. Contract auditing services are exempt from this competitive bid
				  process, and will be awarded pursuant to the procedures provided elsewhere in
				  these rules.
(4) To qualify as a
				  private broker, an applicant must meet the following conditions:
(a) The applicant shall not have provided tax
				  audit services to the Department pursuant to the provisions of this
				  rule;
(b) The applicant shall not
				  have any currently unpaid Florida state tax liability; and,
(c) The applicant shall not utilize the
				  provisions of section
				  213.27, F.S. (Contracts with
				  Debt Collection Agencies) or Section
				  213.30, F.S. (Compensation for
				  Information Relating to a Violation of the Tax Laws) while under contract to
				  the Department or with regard to any information obtained during the
				  performance of a contractual obligation with the
				  Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.007 - Contract Auditor Training

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				  Department will provide additional opportunities to each contracted certified
				  public accounting firm to gain sufficient knowledge and competence to audit
				  each tax the firm is contracted to audit.
(2) The Department shall require each
				  professional staff member and the engagement partner to successfully pass an
				  examination in the tax the firm is contracted to audit. No professional staff
				  member or engagement partner can work on a contracted audit until he or she
				  passes the examination in the tax the firm is contracted to audit.
(3) All costs of training materials,
				  registration fees, and associated travel expenses and per diem will be borne by
				  the selected contract auditor.
(4)
				  The Department will provide a contact person through whom a current contract
				  auditor may obtain copies of public information and technical assistance for
				  tax issues related to audits the contract auditor is assigned.
(5) The Department will require that each
				  professional staff person and the engagement partner attend a one-day
				  Department technical update session for each new contract
				  year.
Rulemaking Authority
						213.06(1),
						213.28(4) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 5-11-92, Amended 3-20-94,
						10-30-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.008 - Contract Auditor Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				  contract auditor is authorized to audit and examine the accounts, books, or
				  records of any taxpayer designated and assigned to the contract auditor for
				  audit by the Department under the Contract Audits Program, for the purpose of
				  ascertaining the correctness of any return which has been filed or payment
				  which has been made, or for the purpose of making a return where none has been
				  made.
(2) The contract auditor may
				  inspect such books and records necessary to ascertain the designated taxpayer's
				  compliance with the revenue laws of this state.
(3) Limitation of authority:
(a) This authorization to inspect taxpayer
				  accounts, books, and records will be issued in writing by the Department to the
				  contract auditor and shall begin on the date the authorization is issued by the
				  Department.
(b) This authorization
				  to inspect the designated taxpayer accounts, books, and records shall cease to
				  be effective on the earlier of one of the following dates:
1. It is rescinded in writing by the
				  Department;
2. The audit
				  determination becomes final; or,
3.
				  The subject contract expires.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.009 - Performance of Audit Services

Current through Reg. 50, No. 138; July 16, 2024
Except as otherwise provided in the contract executed by
					 the Department, contract auditors shall:
(1) Conduct a tax compliance audit of
				  taxpayers designated by the Department, in accordance with the procedures,
				  terms, and circumstances stipulated in the contract (including any attachments
				  thereto) executed with the Department.
(2) Use a tax compliance audit work program
				  prepared by the contract auditor and approved by the Department for the conduct
				  of assigned audits. After the subject audit starts, the contract auditor may
				  make recommendations to the Department for amending the work program.
(3) Conduct an entrance conference and an
				  exit conference.
(4)
(a) Provide the Department with the original
				  of the complete file of tax audit working papers developed during the conduct
				  of the tax audit. The tax audit work papers must contain the revisions
				  necessary to comply with the audit review notes prepared by the Department's
				  review staff.
(b) All workpapers,
				  audit planning documents, files and other materials associated with any
				  contract tax compliance audit maintained by a contract auditor shall be located
				  in a restricted area of the contract auditor's office. Access to all
				  workpapers, audit planning documents, files and other materials shall be
				  strictly limited to those employees whose duties and responsibilities require
				  them to have access.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.010 - Compensation

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				  Contract auditors shall be compensated for completed tax compliance audits
				  based on professional staff hours incurred to complete the audit, multiplied by
				  an hourly rate. As established by the revisions to section
				  213.28, F.S., the hourly rate
				  for a subject certified public accounting firm will be based on the fee
				  proposal submitted by the firm. Professional fees will be based on a single
				  blended hourly rate multiplied by the actual professional staff hours incurred,
				  up to each contract limit. The single blended hourly rate for a subject C.P.A.
				  firm is that firm's submitted fee proposal.
(b) Contract auditors will be reimbursed for
				  travel expenses at the rate provided under chapter 112, F.S., and as approved
				  by the Contract Manager.
(c) The
				  Department will award the contracted C.P.A. firm, for each tax compliance audit
				  satisfactorily completed, an incentive payment if the firm is eligible for such
				  payment:
1. The incentive payment is not
				  guaranteed. The decision to award an incentive payment will be made solely by
				  the Department.
2. The Department
				  will perform a calculation to determine if an incentive payment will be
				  awarded. The calculation will be performed after the subject invoice is
				  approved by the Contract Manager.
3. The calculation will consist of
				  determining the difference, if any, between total billed professional staff
				  hours and the adjusted total audit hours budget. The Department reserves the
				  right to adjust, as specified in rule
				  12-25.0056, F.A.C., the total
				  audit hours budget for the purpose of the incentive calculation. If the total
				  billed professional staff hours for the subject audit are equal to or greater
				  than the adjusted total audit hours budget, then the provider is not eligible
				  for an incentive payment.
4. The
				  amount of an awarded incentive payment will be calculated by multiplying the
				  single blended hourly rate by 50 percent of the calculated excess of the
				  adjusted total audit hours budget over total billed professional staff
				  hours.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.011 - Confidentiality

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				  Contract auditors are bound by the same confidentiality requirements and
				  subject to the same penalties for disclosure as provided in sections
				  213.053 and
				  213.28, F.S., and chapter 12-22,
				  F.A.C.
(b) Each contract negotiated
				  will specifically obligate the selected contract auditor to comply with the
				  applicable state statutes and Department rules on confidentiality requirements.
				  Contract auditors will not be provided any tax information on any taxpayer
				  until the auditor signs a contract with the Department.
(c) Willful violations of the confidentiality
				  provisions by contract auditors are punishable as provided in section
				  213.28(4),
				  F.S.
(d) Contract auditors shall in
				  no way utilize or benefit from information of any type obtained during the
				  course of a tax compliance audit.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.0112 - Scope of Professional Services Rendered

Current through Reg. 50, No. 138; July 16, 2024
The tax compliance audit services provided under contract
					 will strictly consist of performing Department of Revenue tax compliance audit
					 functions or Department-approved special audit projects, including proposing
					 audit adjustments. Contract auditors will not perform an attestation function,
					 and will not render an opinion of any nature. In performing these services,
					 contract auditors will be acting solely on behalf of the
					 Department.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 3-20-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.012 - General Administrative Provisions

Current through Reg. 50, No. 138; July 16, 2024
Requests for information regarding the Department's
					 contract auditing program should be directed to the Contract Manager, Post
					 Office Box 5139, Tallahassee, Florida 32314-5139.
Rulemaking Authority
						213.06(1),
						213.28(4) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 5-11-92, Amended 3-20-94,
						10-30-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.0305 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
The rules in Part II of this chapter implement the
					 certified audits project authorized by Section
					 213.285, F.S. The rules set
					 forth in this part are applicable to all taxes imposed by:
(1) Sections
				  125.0104 and
				  125.0108, F.S., unless the tax
				  is self-administered by a county, and
(2) Chapter 212, F.S.
No later than five years after the effective date of this
					 rule, the Department will evaluate the rules in Part II of this chapter during
					 the agency's annual rulemaking and regulatory plan review conducted pursuant to
					 Section 120.74, F.S, to determine
					 whether the rules remain necessary for the proper implementation of the
					 statutes being implemented. Rules determined to be unnecessary, or that can be
					 implemented in a more efficient or cost-effective manner, will be proposed for
					 repeal or amendment in accordance with the procedures set forth Section
					 120.54,
					 F.S.
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Amended
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.031 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
Terms defined in Section
					 213.285(1),
					 F.S., apply to this Part in addition to the following definitions:
(1) "Audit Plan" means a detailed,
				  comprehensive list of procedures to be used by a qualified practitioner to
				  conduct a review of a participating taxpayer's books and records to determine
				  tax compliance. The Audit Plan will be customized for the participating
				  taxpayer.
(2) "Board" means the
				  State of Florida Board of Accountancy.
(3) "Practitioner(s)" means the individual(s)
				  on the certified audit engagement team who are not qualified
				  practitioners.
(4) "Qualified audit
				  firm" means a certified public accounting firm licensed by the Board which
				  employs a qualified practitioner.
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Amended
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.033 - Eligibility and Qualifications (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.035 - Responsibility for Program Training, Certification Procedures, and Program Availability (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.037 - Request to Conduct a Certified Audit

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  When a taxpayer wants to participate in the Certified Audit Program, the
				  taxpayer must engage a qualified practitioner to complete a Request to Conduct
				  a Certified Audit (Form DR-342000, effective 01/21, hereby incorporated by
				  reference,
http://www.flrules.org/Gateway/reference.asp?No=Ref-12468
),
				  and submit the request to the Department, along with any required supporting
				  documents.
Copies of this form are available, without cost, by one of
					 the following methods:
(a) Downloading
				  the form from the Department's website at floridarevenue.com/forms.
(b) Writing the Florida Department of
				  Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street,
				  Tallahassee, Florida 32399-0112.
(c) Calling the Department at (850)488-6800,
				  Monday through Friday (excluding holidays). Persons with hearing or speech
				  impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and
				  1(800)955-8771 (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.038 - Voluntary Disclosure of Liabilities for Other Taxes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.039 - Protest Procedure; Denial of a Request to Participate in the Certified Audit Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.041 - Suspension of a Certified Audit in Progress

Current through Reg. 50, No. 138; July 16, 2024
(1) Approval to participate in the Certified
				  Audit Program will be suspended or revoked by the Department based on the
				  following criteria:
(a) Suspension.
1. The Board suspends the firm license of the
				  qualified audit firm.
2. The Board
				  suspends the license of the qualified practitioner, unless the qualified audit
				  firm employs another qualified practitioner who will take responsibility for
				  the certified audit.
3. The
				  Department initiates an investigation or is notified by another local, state,
				  or federal agency of an investigation for financial impropriety by the taxpayer
				  subsequent to approval of participation but prior to Department approval of the
				  subject certified audit report.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.042 - Withdrawal from the Certified Audit Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.045 - A Certified Audit is Initiated by the Taxpayer but Not Completed

Current through Reg. 50, No. 138; July 16, 2024
(1) If, for whatever reason, the taxpayer's
				  designated qualified audit firm fails to submit a completed certified audit
				  report after approval of the Audit Plan, a Department auditor will complete the
				  audit.
(2)
(a) If the taxpayer withdraws from the
				  Certified Audit Program subsequent to Department approval of participation, but
				  prior to Department approval of the Audit Plan, the taxpayer will again be
				  eligible for selection through the normal case selection process and will be
				  subject to the standard audit selection criteria and procedures.
(b) If the taxpayer withdraws from the
				  Certified Audit Program subsequent to the Department approval of the Audit
				  Plan, the Department will conduct an audit of the taxpayer for the same audit
				  period and taxes addressed by the Audit Plan.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.047 - Development of the Audit Plan

Current through Reg. 50, No. 138; July 16, 2024
(1) Within
				  30 calendar days after receipt of the Department's written notification
				  approving the Request to Conduct a Certified Audit, the qualified practitioner
				  must submit a proposed Audit Plan and procedures for conducting the certified
				  audit to the Department for its review and approval.
(2) The proposed Audit Plan must include the
				  qualified practitioner's pre-audit analysis of the participating taxpayer's
				  business operations using a Certified Audit Program Pre-Audit Analysis (Form
				  DR-344000, hereby incorporated by reference, effective 01/21,
http://www.flrules.org/Gateway/reference.asp?No=Ref-12469
).
				  This pre-audit analysis is the starting point for development of a customized
				  Audit Plan to perform the tax compliance review of the participating taxpayer.
				  The Certified Audit Program Pre-Audit Analysis form is available, without cost,
				  by one of the following methods.
(a)
				  Downloading the form from the Department's website at
				  floridarevenue.com/forms.
(b)
				  Writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000,
				  5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
(c) Calling the Department at at
				  (850)488-6800, Monday through Friday (excluding holidays). Persons with hearing
				  or speech impairments may call the Florida Relay Service at 1(800)955-8770
				  (Voice) and 1(800)955-8771 (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.048 - Submission of the Certified Audit Report

Current through Reg. 50, No. 138; July 16, 2024
(1) Within 90 days after approval of the
				  Audit Plan, the qualified practitioner must submit the Certified Audit Report
				  to the Department for review and approval.
(2) The Certified Audit Report must meet all
				  the requirements established by the Audit Plan.
(3) The Department is authorized to share any
				  of the information discussed in the Certified Audit Report with any county
				  which, pursuant to law, self-administers the taxes imposed by Sections
				  125.0104(3) and
				  (10),
				  125.0108(1), or
				  212.0305,
				  F.S.
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Amended
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.049 - Review of Certified Audit Reports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Repealed
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part II - CERTIFIED AUDIT PROGRAM › Section 12-25.050 - Protests

Current through Reg. 50, No. 138; July 16, 2024
A taxpayer participating in the Certified Audit Program has
					 all the protest rights available to any taxpayer who is audited by the
					 Department, as provided in Rule
					 12-6.003, F.A.C. If the taxpayer
					 decides to file a protest, the taxpayer may elect to retain the qualified audit
					 firm who performed the certified audit to represent them in the informal
					 protest procedures governed by Section
					 213.21, F.S. In that
					 circumstance, the qualified practitioner continues in the role as the auditor
					 and remains responsible for providing the Department any additional information
					 or performing any additional audit work requested by the Department to address
					 the protested tax issues.
Rulemaking Authority
						213.06(1),
						213.285(7) FS.
						Law Implemented 213.285
						FS.
New 8-23-99, Amended
						1-17-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
The rules set forth in this chapter shall be used by the
				  Department of Revenue in the exercise of authority to accept and approve or
				  deny applications for refund of moneys paid into the State Treasury as provided
				  by section 215.26, F.S., for taxes
				  enumerated in section
				  72.011, F.S., or any refunds
				  specifically authorized by the provisions of the tax statutes enumerated in
				  section 72.011, F.S., and shall not
				  apply to refunds of ad valorem taxes. These rules also govern the payment of
				  interest required pursuant to section
				  213.255, F.S., for which a
				  completed application for refund has been filed but the requested amount has
				  not been refunded or credited as provided by statute.
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 95.091(3),
					 213.235,
					 213.255,
					 213.34,
					 213.345,
					 215.26
					 FS.
New 11-14-91, Amended
					 4-2-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.002 - Application of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) Subsection
				215.26(1),
				F.S., authorizes the Chief Financial Officer, under certain conditions, to
				refund moneys paid into the State Treasury which constitute:
(a) An overpayment of any tax, license, or
				account due;
(b) A payment where no
				tax, license, or account is due; and,
(c) Any payment made into the State Treasury
				in error.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.003 - Application for Refund

Current through Reg. 50, No. 138; July 16, 2024
(1) Except as
				otherwise provided by Sections
				213.21 and
				213.345, F.S., for the tolling
				of the refund period, the application for refund required by Section
				215.26, F.S., must be filed with
				the Department within three years after the date the tax was paid, or the right
				to the refund is barred.
(2)
(a) Applications for tax refund under those
				revenue laws enumerated in Section
				72.011(1),
				F.S., shall be deemed complete upon the Department's receipt of a properly
				executed application for refund form which contains the information required by
				Sections 213.255(2) and
				(3) and
				215.26(2),
				F.S., and this rule.
(b)
				Applications for refund must be filed with the Department by submitting the
				completed application to the Department:
1.
				Online at taxapps.floridarevenue.com/Refunds/, or
2. Mailed to the address contained within the
				application.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.004 - Refund Approval Process

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				Department shall review the completed application for refund, and, as provided
				by sections 213.255 and
				215.26(2),
				F.S., determine the amount due, if any, under the applicable laws and rules
				governing the particular tax.
(2)
(a) If the completed refund application is
				approved and the refund paid or credited to the taxpayer's account within 90
				consecutive calendar days of receipt of the completed application, except as
				provided by paragraph (c) of this subsection, the Department will notify the
				taxpayer and:
1. Shall voucher a request for
				warrant for submission to the Comptroller with appropriate supporting
				documentation as required, or necessary, for proper audit and payment,
				or;
2. Apply the amount as a credit
				against a tax, penalty, or interest liability of the
				taxpayer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.005 - Refund Denials (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.34,
					 215.26
					 FS.
New 11-14-91, Amended 4-18-93, Repealed
					 3-13-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.006 - Protest Procedures (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 72.011,
					 213.34,
					 215.56
					 FS.
New 11-14-91, Amended 4-18-93, Repealed
					 3-13-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.007 - Final Agency Action (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 72.011,
					 213.34,
					 215.56
					 FS.
New 11-14-91, Amended 4-18-93, Repealed
					 3-13-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-26 - REFUNDS › Section 12-26.008 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following public use forms are used
				by the Department in the processing of refunds and are hereby incorporated by
				reference.
(b) These forms are
				available, without cost, by one or more of the following methods:
1) downloading the form from the Department's
				website at floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800
				Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2) DR-26
Application for Refund
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-10163
)
01/19
(3) DR-26AH
Application for Refund of Sales and Use Tax on
							 Building Materials Used in Construction of Eligible Residential Units for
							 Affordable Housing
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16274
)
01/24
(4) DR-26RP
Application for Refund of Sales and Use Tax on
							 Building Materials Used in Florida Neighborhool Revitalization Projects
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16252
)
01/24
(5) DR-26S
Application for Refund-Sales and Use Tax
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16253
)
01/24
(6) DR-370026
Agreement to Audit Refund Claim (R. 04/18)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-09247
)
04/18
(7) DR-26N
Instructions - Application for Refund
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-10796
)
07/19
(8) DR-26SN
Instructions - Application for Refund Sales and Use
							 Tax
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16251
)
01/24
(9) RAO
Rural Areas of Opportunity Application for
							 Certification Exempt Goods and Services Sales Tax Refund Based on Section
							 212.08(5)(r),
							 F.S.
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-09250
)
04/18
(10) DR-26A
Assignment of Rights to Refund of Tax
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-10798
)
07/19
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.001 - Scope

Current through Reg. 50, No. 138; July 16, 2024
(1) Remittances by Clerks of the Court. This
				rule chapter sets forth the rules to be used in the administration of Section
				213.13, F.S., which provides for
				the electronic remittance of all funds collected by the Clerks of the Court
				("Clerk") on behalf of the state or on behalf of the Court for distribution to
				the state and the electronic transmission of return/remittance detail to the
				Department of Revenue for further disbursement to the various trust funds and
				agencies as designated in the applicable statutes.
(2) Remittances by Municipalities and
				Counties. This rule chapter also sets forth the rules to be used in the
				administration of Section
				316.0083, F.S., which provides
				for the electronic remittance of the traffic infraction detector penalties
				collected by municipalities or counties ("Local Government") and the electronic
				transmission of return/remittance detail to the Department of Revenue for
				disbursement to the designated funds.
Rulemaking Authority
					 213.06(1),
					 213.13 FS. Law Implemented
					 28.245, 213.13, 219.07, 316.0083(1)(a)2., 3.,
					 322.20(11),
					 721.8561
					 FS.
New 8-19-02, Amended 6-1-09,
					 6-6-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purposes of this rule chapter, the following terms
				  and phrases when used in this rule chapter shall have the meanings ascribed to
				  them in this rule, except where the context clearly indicates a different
				  meaning:
(1) "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 debit" means the electronic transfer
				of funds that is generated upon instruction of the Clerk or Local Government
				and cleared through the Automated Clearing House for deposit to the State
				Treasury.
(3) "Department" means
				the Florida Department of Revenue.
(4) "Electronic funds transfer" means an
				electronic transfer of funds.
(5)
				"Payment information" means the data that must be submitted to the Department
				when making an electronic remittance. Payment information includes the:
(a) Payor information, which consists of the:
1. Bank account number; and,
2. Financial routing and transit number as
				issued by the American Banking Association.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.003 - Enrollment Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Each Clerk and each Local Government
				required to electronically remit funds collected and to electronically transmit
				return/remittance detail for such funds as provided in Section
				213.13 or
				316.0083, F.S., must enroll with
				the Department for e-Services by:
1.
				Accessing and completing enrollment on the Department's website at
www.floridarevenue.com
,
				or
2. If unable to enroll using the
				Department's website, completing an Enrollment and Authorization for e-Services
				Program (Form DR-600, incorporated by reference in Rule
				12-24.011,
				F.A.C.)
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.004 - Transmitting Funds and Return/Remittance Detail to the Department

Current through Reg. 50, No. 138; July 16, 2024
(1) Means of Funds and Detail Transmission -
				A personal computer capable of accessing the Internet using a version of the
				Microsoft Internet Explorer browser that utilizes 128-bit secure socket layer
				(SSL) encryption is required.
(2)
				Procedures for Funds and Detail Transmission.
(a) After successful enrollment, the Clerk or
				his or her designee will access the Clerk of Court Revenue Remittance System,
				or the Local Government will access the Traffic Infraction Detector (Red Light
				Camera) Remittance System, using the confidential user information provided by
				the Department. This action initiates a session, as defined in Rule
				12-28.002, F.A.C.
(b) During the session, the following
				information will be required:
1. Reporting
				period;
2. Return/remittance
				detail;
3. Payment information, as
				defined in Rule 12-28.002,
				F.A.C.
(c) The funds and
				detail transmission is not completed during any session until a confirmation
				number is issued. This number provides a means of verifying the transaction and
				serves as the receipt.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.005 - Means of Communication to Report Payment Information (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.13,
					 213.131
					 FS.
New 8-19-02, Repealed
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.006 - Remittance or Transmission Problems (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.13,
					 213.131
					 FS.
New 8-19-02, Repealed
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.007 - Procedures for Payment (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.13,
					 213.131
					 FS.
New 8-19-02, Repealed
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.009 - Distribution of Funds Received by the Department

Current through Reg. 50, No. 138; July 16, 2024
(1) Upon receiving payment information and
				associated remittance information, the Department will verify that the funds
				for subsequent distribution reconcile with the associated remittance
				information submitted to the Department.
(2) Within two working days of receiving an
				accurate payment, the Department will make all required entries in the State
				accounting system. These entries will be based on the remittance detail for the
				appropriate trust fund or agency as designated in statute.
Rulemaking Authority
					 213.06(1),
					 213.13 FS. Law Implemented
					 28.245, 213.13, 219.07, 316.0083(1)(a)2., 3.,
					 322.20(11),
					 721.8561
					 FS.
New 8-19-02, Amended 6-1-09,
					 6-6-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-29 - MULTITAX CREDITS › Section 12-29.001 - Scope

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule chapter sets forth the rules to
				be used in the administration of tax credits for contributions made to the
				following:
(a) Nonprofit scholarship-funding
				organizations (SFOs) under Section
				1002.395, F.S., Florida Tax
				Credit Scholarship Program. That program allows taxpayers to receive a credit
				allocation for contributions made to SFOs.
(b) Eligible charitable organizations under
				Section 402.62, F.S., Strong Families
				Tax Credit program. That program allows taxpayers to receive a credit
				allocation for contributions made to eligible charitable organizations
				designated by the Department of Children and Families.
(c) The administrator of the initiative under
				Section 1003.485, F.S. The New Worlds
				Reading Initiative program. That program allows taxpayers to receive a credit
				allocation made to the administrator of the initiative designated by the
				Department of Education.
(d) The
				Florida Housing Finance Corporation under Section
				420.50872, F.S., Live Local
				Program. That program allows taxpayers to receive a credit allocation for
				contributions made to the Florida Housing Finance
				Corporation.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-29 - MULTITAX CREDITS › Section 12-29.002 - Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For
				purpose of this rule, the following terms mean:
(a) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(b) "Contribution" means an
				eligible contribution, as defined in Section
				1002.395(2),
				F.S., made to an eligible nonprofit scholarship-funding organization.
(c) "Credit allocation" means an allocation
				to a taxpayer of an annual tax credit cap authorized under the Florida Tax
				Credit Scholarship Program.
(d)
				"Department" means the Florida Department of Revenue.
(e) "Division" means the Division of
				Alcoholic Beverages and Tobacco of the Department of Business and Professional
				Regulation.
(f) "Eligible nonprofit
				scholarship funding organization" or "SFO" means a charitable organization as
				defined in Section 1002.395(2),
				F.S. A list of SFOs approved by the Department of Education, is available at
http://fldoe.org/schools/school-choice/k-12-scholarship-programs/sfo/
.
(g) "State fiscal year" means the annual
				period beginning July 1 through June 30 of the following year.
(h) "Tax credit cap" means the maximum annual
				tax credit amount that the Department is authorized in Section
				1002.395(5),
				F.S., to allocate. The Department will issue a Tax Information Publication to
				announce increases in the maximum annual tax credit amount.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-29 - MULTITAX CREDITS › Section 12-29.004 - Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For
				purpose of this rule, the following terms mean:
(a) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(b) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to an
				eligible charitable organization.
(c) "Credit allocation" means an allocation
				to a taxpayer of an annual tax credit cap authorized under the Strong Families
				Tax Credit.
(d) "Department" means
				the Florida Department of Revenue.
(e) "Division" means the Division of
				Alcoholic Beverages and Tobacco of the Department of Business and Professional
				Regulation.
(f) "Eligible
				charitable organization" means an organization designated by the Department of
				Children and Families to be eligible to receive funding under Section
				402.62, F.S.
(g) "State fiscal year" means the annual
				period beginning July 1 through June 30 of the following year.
(h) "Tax credit cap" means the maximum annual
				tax credit amount that the Department is authorized by Section
				402.62, F.S., to
				allocate.