§ 5.7. Miscellaneous provisions.
(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.
Authority The provisions of this § 5.7 amended under section 9 of The Fiscal Code (72 P. S. § 9).
Source The provisions of this § 5.7 amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7279; amended March 14, 2014, effective March 15, 2014, 44 Pa.B. 1432. Immediately preceding text appears at serial pages (364487) to (364488).
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