Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.7 - Miscellaneous provisions

Current through Register Vol. 54, No. 28, July 13, 2024
(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.
The provisions of this §
												5.7 amended under section 9 of The
						Fiscal Code (72 P. S. §
													9).