Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 117 - RETURN AND PAYMENT OF TAX › Section 117.15 - Records

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
In
					 general
. Except as provided in subsection (b), a person subject to tax
					 under this article, or a person required to file a return of information with
					 respect to income, shall keep permanent books of account or records, including
					 inventories, sufficient to establish the amount of gross income, deductions
					 allowable, credits or other matters required to be shown by the person and any
					 return of the tax or information.
(b)
Wage earners
.
					 Individuals whose gross income include salaries, wages or similar compensation
					 for personal services rendered shall be required, with respect to the income,
					 to keep the records to enable the Department to determine the correct amount of
					 income subject to tax. It is not necessary, with respect to the income, that an
					 individual keep the books of account or records required by subsection
					 (a).
(c)
Notice of
					 Department requiring returns, statements or the keeping of records
.
					 The Department may require a person, by notice served upon him, to make
					 returns, render a statement or keep specific records as will enable the
					 Department to determine whether or not the person is liable to tax under this
					 article.
(d)
Retention of
					 records
. The books of records required by this section shall be kept
					 at all times available for inspection by authorized personnel of the
					 Department, and shall be retained so long as the contents thereof may become
					 material in the administration of the tax imposed under this article.
(e)
Form of records
. The
					 records required by this section shall be kept accurately, but no particular
					 form is required for keeping the records. The forms and systems of accounting
					 shall be used as will enable the Department to ascertain whether liability for
					 taxes incurred exists and, if so, the amount thereof.
(f)
Copies of returns, schedules and
					 statements
. A person who is required, by this section or by
					 instructions applicable to any form prescribed, to keep any copy of any return,
					 schedule, statement or other document shall keep the copy as part of his
					 records.
(g)
Records of
					 claimants
. A person (including an employe) who, under this chapter,
					 claims a refund, credit or abatement shall keep a complete and detailed record
					 with respect to the tax, interest, addition to the tax, additional amount or
					 assessable penalty to which the claim relates.
(h)
Records of employes or casual
					 employes
. While not mandatory, except in the case of claims, it is
					 advisable for each employe or casual employe to keep permanent, accurate
					 records showing the name and address of each employer or casual employer for
					 whom he performs services as an employe or casual employe, the dates of
					 beginning and termination of the services, the information with respect to
					 himself which is required by this chapter to be kept by employers or casual
					 employers and the receipts furnished him by an employer or casual
					 employer.
(i)
Place and
					 period for keeping records
. The records required by this article shall
					 be kept, by the person required to keep them, at one or more convenient safe
					 locations accessible to authorized personnel of the Department, and shall at
					 all times be available for inspection by the personnel. Every person required
					 by this article to keep records in respect of a tax, whether or not the person
					 incurs liability for the tax, shall maintain the records for at least 4 years
					 after the due date of the tax for the return period to which the records
					 relate, or the date the tax is paid, whichever is later. The records of
					 claimants shall be maintained for at least 3 years after the date the claim is
					 filed.
The provisions of this §
													117.15 amended under section 354
						  of the Tax Reform Code of 1971 (72 P. S. §
														7354).