§ 151.14. Amended report.
(a) Applicability. This section applies to taxes imposed under Articles IV, VI, VII, VIII, IX, XI and XV of the Tax Reform Code of 1971 and not settled prior to January 1, 2008, along with the following:
(1) Corporate Loans Tax imposed under sections 19—24 of the State Personal Property Tax Act (72 P. S. § § 3250-10—3250-15).
(2) Co-operative Agricultural Corporate Net Income Tax Act imposed under the Co-operative Agricultural Association Corporate Net Income Tax (72 P. S. § § 3420-21—3420-30).
(3) The electric co-op corporation membership fee imposed under 15 Pa.C.S. § 7333 (relating to license fee; exemption from excise taxes).
(4) Gross Receipts Tax on private bankers imposed under section 1 of the act of May 16, 1861 (P. L. 708, No. 660) (72 P. S. § 2221).
(b) General.
(1) An amended report may be filed by a taxpayer, on a form prescribed by the Department under oath or affirmation of an authorized officer, within 3 years after filing of the original report. An amended report may be filed for the purpose of bringing to the attention of the Department a correction to the original report or to provide additional information which the taxpayer requests the Department to consider.
(2) The Department will only consider additional information if it is submitted with an amended report. The taxpayer may submit any information it believes is relevant to the determination of its tax. The filing of an amended report is not a new report.
(3) The Department will not accept an amended report that challenges the Department’s policy, its interpretation of the statutes or the constitutionality of the Commonwealth’s statutes. Any challenges of the Department’s policy, its interpretation of the statutes or the constitutionality of the Commonwealth’s statutes shall be made by filing a petition for reassessment or a petition for refund.
(c) Prerequisite. An amended report will not be considered by the Department unless the taxpayer consents in writing, on a form prescribed by the Department, to the extension of the assessment period for the tax year to 1 year from the date of the filing of the amended report or 3 years from the filing of the original report, whichever period last expires. See section 407.4 of the TRC (72 P. S. § 7407.4). In addition, the taxpayer is required to maintain records until the end of the extended assessment period.
(d) Petition rights.
(1) An amended report does not replace the filing of a Petition for Reassessment or a Petition for Refund.
(2) The filing of an amended report does not extend the time limits for a taxpayer to file a Petition for Reassessment or a Petition for Refund.
(e) Review of amended report.
(1) The Department is not obligated to revise the tax due the Commonwealth upon review of an amended report. Its failure to revise the tax due the Commonwealth is not an appealable action and will not change any existing appeal rights of the taxpayer.
(2) If the Department determines an adjustment of the taxpayer’s account is appropriate, it will adjust the corporation’s tax on the Department’s records to conform to the revised tax as determined and will credit the taxpayer’s account to the extent of any overpayment resulting from the adjustment or assess the taxpayer’s unpaid tax and unreported liability for tax, interest or penalty due the Commonwealth, whichever is applicable.
(f) Amended report filed when tax liability is under appeal.
(1) An amended report involving issues under appeal will be forwarded to the appropriate administrative appeal board or to the Office of the Attorney General, to be included in the appeal.
(2) If the amended report involves issues other than those under appeal, the Department may review the amended report. The review of a report does not obligate the Department to change the tax due the Commonwealth and will not change any existing appeal rights of the taxpayer. If the Department determines that a change to the tax liability is appropriate, it will adjust the corporation’s tax on the Department’s records to conform to the revised tax as reported. The Department will credit the taxpayer’s account to the extent of any overpayment resulting from the adjustment or assess the taxpayer’s unpaid tax and unreported liability for tax, interest or penalty due the Commonwealth, whichever is applicable.
(g) Additional information required to be provided with an amended report. An amended report filed with the Department must contain the following:
(1) An agreement to the extension of the assessment period as described in subsection (c).
(2) The calculation of the amended tax liability.
(3) Revised Pennsylvania supporting schedules, if applicable.
(4) A complete explanation of the changes being made and the reason for those changes.
(5) Other information required by the Department to support the calculation of the amended tax liability.
Source The provisions of this § 151.14 adopted June 18, 2010, effective June 19, 2010, 40 Pa.B. 3356.
Cross References This section cited in 61 Pa. Code § 153.54 (relating to changes made by Federal government).
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