Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-08 - Procedures for by EFT

Current through June, 2024
(a) A taxpayer in
			 the EFT program shall also file periodic and annual returns in the same manner
			 as if the taxpayer were not in the EFT program. Instead of attaching a check or
			 money order to the return, however, the taxpayer shall follow procedures
			 established by the department to coordinate the EFT payment with the proper
			 return. If a taxpayer participating in the EFT program desires to make a
			 payment under protest within the meaning of section
			 40-35,
			 HRS, the protest shall be filed with the tax return to which it applies,
			 irrespective of when the EFT payment was authorized or made.
(b) The rules in this subsection apply to
			 taxpayers using the ACH debit method.
(1) To
			 assure the timely receipt of payment of tax, a taxpayer shall initiate the
			 payment transaction with the Data Collection Center in time for the payment to
			 be deposited to the state treasury on or before the appropriate due date. Thus,
			 in general, the taxpayer shall report payment information to the Data
			 Collection Center, by the approved means of communication, no later than the
			 end of the call-in period on the business day before the due date of the
			 payment.
(2) After establishing
			 contact with the Data Collection Center, the taxpayer may communicate payment
			 information for more than one tax type or tax period. However, the taxpayer
			 must initiate payment information for each tax type and for each tax period for
			 which a payment is due.
(3) A trace
			 number will be issued at the conclusion of the communication of the payment
			 information for each tax type and tax period. This number provides a means of
			 verifying the accuracy of the recorded tax payment and serves as a receipt for
			 the transaction.
(4) The department
			 shall bear the costs of processing ACH debit method payments through the Data
			 Collection Center.
Example:
A taxpayer uses the ACH debit method to
				remit the March, 1996 payment of general excise and use tax. The taxpayer first
				determines that the total amount of tax due is $12,345. Before the end of the
				call-in period on April 29, 1996, the taxpayer shall contact the Data
				Collection Center. After establishing contact, the taxpayer shall communicate
				to the Data Collection Center its payor identification number, tax type
				(general excise and use tax), document type (monthly return), payment amount
				($12,345), and tax period (March, 1996). At the end of the communication, the
				taxpayer will receive a trace number which will verify the accuracy of the
				recorded tax payment and serve as a receipt for the transaction. Payment
				information involving the ACH debit transfer will be electronically transmitted
				to the department on April 29, 1996, shortly after the expiration of the
				call-in period. The actual tax payment of $12,345, however, will not be
				transferred to the state treasury until the following day, April 30, 1996. The
				taxpayer shall also file its monthly return in the normal manner, except that
				the taxpayer shall follow procedures established by the department to
				coordinate the EFT payment with the proper return, instead of attaching a check
				or money order to the return.