Current through Register Vol. 54, No. 45, November 9, 2024
Section 6.5 - Tax amnesty return(a) A tax amnesty return shall be filed by taxpayers participating in the Program. If a taxpayer has more than one Commonwealth tax identification number for a single type of tax, the taxpayer shall file a separate tax amnesty return for each tax identification number of that tax type. Example: Taxpayer has a different sales and use tax license number for each of the three businesses that the taxpayer owns. Taxpayer wishes to participate in the Program to pay eligible liabilities due under all three of the sales tax account numbers. The taxpayer must file three separate tax amnesty returns, one for each sales and use tax license number.
(b) Except as provided in subsection (d), a tax amnesty return filed without the required attachments is incomplete. (See §§ 6.4(3) and (4) and 6.6 (relating to participation requirements; and payment).) Taxpayers should refer to statutes, regulations and tax returns or tax reports and their instructions in preparing specific tax returns or tax reports.(c) Except as provided in subsection (d), a tax amnesty return is timely filed if postmarked by the United States postal service or date stamped by the Department during the amnesty period.(d) If, before the final day of the amnesty period, a taxpayer is unable to obtain a tax report or tax return required to be attached to the tax amnesty return, the taxpayer shall file during the amnesty period an incomplete tax amnesty return excluding the unavailable tax return or tax report and shall indicate on the incomplete tax amnesty return that the specific tax return or tax report was unavailable for timely filing. A tax amnesty return will not be considered to be complete unless the previously unavailable tax return or tax report is filed with the Department no later than 30 days after the mailing date of the previously unavailable tax return or tax report.(e) The taxpayer may not file a tax amnesty return by electronic or telephonic means.(f) Tax amnesty returns are confidential tax information under section 731 of the FC (72 P. S. § 731). This section cited in 61 Pa. Code § 6.1 (relating to definitions); 61 Pa. Code § 6.4 (relating to participation requirements); 61 Pa. Code § 6.7 (relating to extensions for filing or payment unavailable); 61 Pa. Code § 6.9 (relating to denial of penalty abatement); and 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).