These rule changes are necessary to revise Part II of Chapter 12-25, F.A.C., in order to simplify and clarify the process for conducting a certified audit pursuant to Section 213.285, F.S.  

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    DEPARTMENT OF REVENUE

    RULE NOS.:RULE TITLES:

    12-25.0305Scope of Rules

    12-25.031Definitions

    12-25.033Eligibility and Qualifications

    12-25.035Responsibility for Program Training, Certification Procedures, and Program Availability

    12-25.037Applying for Participation in the Program

    12-25.038Voluntary Disclosure of Liabilities for Other Taxes

    12-25.039Protest Procedure; Denial of a Request to Participate in the Certified Audit Program

    12-25.041Suspension of a Certified Audit in Progress

    12-25.042Withdrawal from the Certified Audit Program

    12-25.045A Certified Audit is Initiated by the Taxpayer but Not Completed

    12-25.047Development of Agreed Upon Procedures

    12-25.048Submission of the Certified Audit Report

    12-25.049Review of Certified Audit Reports

    12-25.050Protests

    PURPOSE AND EFFECT: These rule changes are necessary to revise Part II of Chapter 12-25, F.A.C., in order to simplify and clarify the process for conducting a certified audit pursuant to Section 213.285, F.S.

    SUBJECT AREA TO BE ADDRESSED: Certified Audit Program

    RULEMAKING AUTHORITY: 213.06(1), 213.285(7), FS.

    LAW IMPLEMENTED: 213.285, FS.

    IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

    DATE AND TIME: April 1, 2020; 2:00 p.m.

    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tonya Fulford at (850)717-6799 If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082, email RuleComments@floridarevenue.com.

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at www.floridarevenue.com/rules.

Document Information

Subject:
Certified Audit Program
Purpose:
These rule changes are necessary to revise Part II of Chapter 12-25, F.A.C., in order to simplify and clarify the process for conducting a certified audit pursuant to Section 213.285, F.S.
Rulemaking Authority:
213.06(1), 213.285(7), F.S.
Law:
213.285, F.S.
Contact:
Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082, email RuleComments@floridarevenue.com.
Related Rules: (14)
12-25.0305. Scope of Rules
12-25.031. Definitions
12-25.033. Eligibility and Qualifications
12-25.035. Responsibility for Program Training, Certification Procedures, and Program Availability
12-25.037. Applying for Participation in the Program
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