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.

 

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 [phone] 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 [phone], email [e-mail].

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