Published on: 15321555. Approval of the proposed rules listed below.
The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 - 4624), issue of the Florida Administrative Register:
Rule 12-6.003, F.A.C. - Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit
Rule 12-13.004, F.A.C. - Delegation of Authority to Determine Settlements or Compromises
Rule 12A-1.005, F.A.C. – Admissions
A Notice of Correction to Rule 12A-1.005, F.A.C. (Admissions), published in the October 30, 2014 (Vol. 40, No. 212, p. 4823), Florida Administrative Register.
Rule 12A-1.097, F.A.C. - Public Use Forms
A Notice of Correction to Rule 12A-1.097, F.A.C. (Public Use Forms), published in the October 23, 2014 (Vol. 40, No. 207, p. 4710), Florida Administrative Register.
Rule 12A-19.071, F.A.C. - Department of Revenue Electronic Database
Rule 12A-19.100, F.A.C. - Public Use Forms
Rule 12B-5.150, F.A.C. - Public Use Forms
A Notice of Change to Rule 12B-5.150, F.A.C. (Public Use Forms), published in the November 24, 2014 (Vol. 40, No. 228, p. 5138), Florida Administrative Register.
Rule 12B-8.0016, F.A.C. - Department of Revenue Electronic Database
Rule 12B-8.003, F.A.C. - Tax Statement; Overpayments
Rule 12C-1.051, F.A.C. – Forms
A Notice of Correction to Rule 12C-1.051, F.A.C. (Forms), published in the October 23, 2014 (Vol. 40, No. 207, p. 4710), Florida Administrative Register.
; December 9, 2014, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 15185076. Section 10, Chapter 2014-40, L.O.F., amended Section 213.21(2)(a), F.S., to increase the maximum compromise authority of the Department of Revenue’s Executive Director from $250,000 to $500,000. The proposed amendment increases the maximum amount of the Department’s compromise authority from $250,000 to $500,000, in accord with a statutory change.
Published on: 14991755. Section 10, Chapter 2014-40, L.O.F., amended Section 213.21(2)(a), F.S., to increase the maximum compromise authority of the Department of Revenue’s Executive Director from $250,000 to $500,000. The purpose of the proposed amendment to Rule 12-13.004, F.A.C. (Delegation of Authority to Determine Settlements or Compromises), is to make the rule consistent with the statutory provision.
Published on: 13190562. The purpose of the proposed changes to Rule Chapter 12-13, F.A.C. (Compromise and Settlement), is to: (1) update provisions for administering the Department’s authority to compromise or settle outstanding liabilities for tax, penalty, interest, and service fees granted in Sections 212.07(9), 212.12(14), 213.21, 213.24(3), and 215.34(2), F.S.; (2) remove the requirement that a taxpayer’s written request be required for the Department to settle or compromise such outstanding liabilities; and (3) remove unnecessary or redundant provisions.
Published on: 11752731. The purpose of the proposed amendments to Rule Chapter 12-13, F.A.C. (Compromise and Settlement), is to: (1) update provisions for the compromise or settlement of outstanding liabilities for tax, penalty, interest, and services fees to include changes to Sections 212.07(9), 212.12(14), 213.21, 213.24(3), and 215.34, F.S., since the last update to the rule chapter; (2) remove the requirement that a taxpayer’s written request be required for the Department to settle or compromise such outstanding liabilities; and (3) remove unnecessary or redundant provisions.
The purpose of the proposed amendments to Rule 12-13.001, F.A.C. (Scope of Rules), is to provide that the rule chapter, as amended, includes provisions for the settlement or compromise of outstanding liabilities for tax, penalty, interest, and services fees, as provided in Sections 212.07(9), 212.12(14), 213.21, 213.24(3), and 215.34, F.S.
The purpose of the proposed repeal of Rule 12-13.003, F.A.C. (Request for Settlement or Compromise), is to remove provisions regarding a taxpayer’s request for settlement or compromise that are redundant of Rule 12-13.008, F.A.C. (Procedures for Compromise and Settlement of Taxes, Interest, and Penalties), as amended, and to remove unnecessary provisions regarding requests for settlement or compromise that are not submitted to the Department in writing.
The purpose of the proposed amendments to Rule 12-13.004, F.A.C. (Delegation of Authority to Determine Settlements or Compromises), is to update the delegations of authority authorized by the Executive Director of the Department to settle or compromise a taxpayer’s assessment to reflect the absorption of the Compliance Support Process by the Refunds and Distribution Process within the General Tax Administration Program.
The purpose of the creation of Rule 12-13.0063 (Grounds for Finding Department Delay in the Determination of an Amount Due), is to include the provisions of Section 213.21(3)(a), F.S., and provide when the Department will compromise interest to the extent that the delay in determining an amout due is attributable to the action or inaction of the Department.
The purpose of the creation of Rule 12-13.0064 (Relief for Inadvertent Sales and Use Tax Registration Errors), is to provide, consistent with the provisions of Section 212.07(9), F.S., when a vendor or purchaser qualifies to pay a mandatory penalty instead of the taxes, penalties, and interest that would otherwise be due on transactions for which the purchaser did not pay tax to the vendor. The failure to pay the tax to the vendor must be based on a good faith belief that the transaction was a tax-exempt purchase for resale or was a tax-exempt purchase by a tax-exempt organization.
The purpose of the proposed amendments to Rule 12-13.007, F.A.C. (Grounds for Reasonable Cause for Compromise of Penalties), is to remove requirements for taxpayers to submit the facts and circumstances of the exercise of ordinary care and prudence to the Department in writing, allowing the Department to document the facts and circumstances of the exercise of ordinary care and prudence by the taxpayer in the Department’s records.
The purpose of the proposed amendments to Rule 12-13.0075, F.A.C. (Guidelines for Determining Amount of Compromise), is to: (1) provide when the Department is authorized under Section 213.21(10), F.S., to compromise sales tax penalties for failure to file a complete and accurate return, or for failure to timely pay the tax due on a return, when the taxpayer has one noncompliant filing event in the preceding 12-month period; (2) provide when the Department is authorized under Section 213.21(9), F.S., to settle or compromise any penalty imposed under Section 212.12, F.S., for failure to collect based on a good faith belief that the tax, surtax, or surcharge was not due; (3) provide when a dealer will not be held liable for tax, penalty, or interest under Section 212.12(14), F.S., when the dealer failed to apply the appropriate tax bracket system when collecting sales tax; (4) provide when the administrative collection processing fee imposed under Section 213.24(3), F.S., may be waived due to extraordinary circumstances; (5) provide when the service fee for returned payments imposed by Section 215.34(2), F.S., will be compromised for unintentional errors by the taxpayer, the financial institution, or the Department; (7) clarify that the Department will compromise all penalties when payment of delinquent tax and interest results from voluntary, written self-disclosure; and (8) remove provisions redundant of Rule 12-13.007(9), F.A.C.
The purpose of the proposed amendments to Rule 12-13.008, F.A.C. (Procedures for Compromise and Settlement of Taxes, Interest, and Penalties), is to provide that a taxpayer will only be required to submit a written request for compromise or settlement of outstanding liabilities for tax, penalty, interest, or service fees when: (1) the request to settle or compromise is for an amount greater than $30,000; (2) the complexity of the issues involved requires that the taxpayer submit a written request to explain the issues; or, (3) the taxpayer asks to submit the request in writing. Department employees authorized to settle or compromise such outstanding liabilities continue to be required to document the facts and circumstances of the settlement or compromise in the Department’s records.
The purpose of the proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), is to (1) remove provisions regarding the delegation of authority by the Executive Director of the Department that are redundant of Rule 12-13.004, F.A.C.; and (2) to remove the incorporation, by reference, of Form DR-812, Closing Agreement, which does not meet the definition of a “rule,” as provided in Section 120.52(16), F.S., and is not required to be adopted as a rule.
Published on: 8899185. Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the M ay 28, 2010 (Vol. 36, No. 21, pp. 2434-2441), Florida Administrative Weekly.
Rule 12-13.004, F.A.C. (Delegation of Authority to Determine Settlements or Compromises) – Compromise and Settlement.
Rule 12-16.004, F.A.C. (Delegation of Authority) – Consent Agreements.
Rule 12-17.004, F.A.C. (Delegation of Authority) – Agreements for Scheduling Payments for Liabilities.
; August 10, 2010 during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 8688598. Section 213.21(2), F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into agreements with a taxpayer to settle or compromise the taxpayer’s liability for any tax, interest, or penalty assessed. The purpose of the proposed amendments to Rule 12-13.004, F.A.C. (Delegation of Authority to Determine Settlements or Compromises), is to update the rule to reflect the positions within the Department authorized to settle or compromise a taxpayer’s assessment.