Florida Regulations 12-24.009: Due Date; General Provisions
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(1)(a) Taxpayers who are required to pay taxes or fees through electronic means must initiate the transfer so that the amount due is deposited as collected funds to the State Treasurer’s account on or before the due date under the appropriate revenue law. If a tax due date falls on a Saturday, a Sunday, a legal holiday as defined in Florida Statutes § 683.01, or on a legal holiday of the jurisdiction in which the taxpayer’s financial institution is located, the deposit by electronic means is required on or before the first banking day thereafter. The transfer of funds will occur the following banking day. For the purposes of these rules, “”banking day”” has the meaning prescribed in Florida Statutes § 674.104(1) If the date on which the taxpayer is required to initiate either an ACH debit or an ACH credit transfer falls on a Saturday, a Sunday, or a business or banking holiday, the taxpayer must initiate the transaction on the preceding business day.
(b) To assist the taxpayer in complying with all statutory requirements for timely electronic payment of taxes, surtaxes, surcharges, and fees due and the timely filing of tax returns, the Department will provide an annual calendar of dates by which the initiation of a return with payment, or payment only, must be completed. The annual calendar of dates is posted on the Department’s website at www.floridarevenue.com/forms and may also be obtained by calling the Department at (850)488-6800. Persons with hearing or speech impairments may call Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(2) If the electronic payment is not timely made or the tax return required is not electronically-filed by the statutory due date, the provisions for late filing penalties, interest, and loss of collection allowance or discount apply under the provisions of the appropriate revenue law, except as provided in these rules.
(3) The provisions of Florida Statutes § 213.21 (Florida Statutes § 443.141(1), for reemployment tax), govern the compromise and settlement of any tax, interest, or penalty assessed due to the late payment of an electronically filed payment, except as provided in these rules.
(a) For electronic payment purposes, “”reasonable cause”” as stated in Florida Statutes § 213.21, and rule chapter 12-13, F.A.C., and “”good reason”” as stated in Florida Statutes § 443.141(1), both include, for the compromise of penalty, the following:
1. The inability to access the electronic payment system on the required date because of a system failure beyond the reasonable control of the taxpayer;
2. The failure of the electronic payment system to properly apply a payment; or
3. The failure of the electronic payment system to issue proper verification of receipt of payment information.
(b)1. A taxpayer who is required to remit payments under the electronic payment program and who is unable to make a timely payment because of system failures within the banking system/ACH interface that are beyond the taxpayer’s control are not subject to penalty or interest for late payment or loss of collection allowance or discount. The taxpayer must provide a written explanation and supporting documentation concerning any system failure within the banking system/ACH interface to: Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee, Florida 32399-0112.
2. Taxpayers must ensure that they use reasonable and prudent judgment when selecting a banking system or ACH interface to handle their electronic payment transactions.
(c) Errors made by the Data Collection Center, the State Treasury, or the Department will not subject the taxpayer to loss of collection allowance or discount, or assessment of penalty or interest for late payment.
(4) Pursuant to Florida Statutes § 202.28(1), dealers of communications services who fail to properly pay by electronic means the communications services taxes as required in Florida Statutes § 202.30(1), are not authorized to claim the collection allowance authorized by Florida Statutes § 202.28, for the proper remitting of taxes.
Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS. Law Implemented 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.163 FS. History-New 12-19-89, Amended 4-30-02, 10-5-03, 6-1-09, 2-17-15.
Terms Used In Florida Regulations 12-24.009
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(2) If the electronic payment is not timely made or the tax return required is not electronically-filed by the statutory due date, the provisions for late filing penalties, interest, and loss of collection allowance or discount apply under the provisions of the appropriate revenue law, except as provided in these rules.
(3) The provisions of Florida Statutes § 213.21 (Florida Statutes § 443.141(1), for reemployment tax), govern the compromise and settlement of any tax, interest, or penalty assessed due to the late payment of an electronically filed payment, except as provided in these rules.
(a) For electronic payment purposes, “”reasonable cause”” as stated in Florida Statutes § 213.21, and rule chapter 12-13, F.A.C., and “”good reason”” as stated in Florida Statutes § 443.141(1), both include, for the compromise of penalty, the following:
1. The inability to access the electronic payment system on the required date because of a system failure beyond the reasonable control of the taxpayer;
2. The failure of the electronic payment system to properly apply a payment; or
3. The failure of the electronic payment system to issue proper verification of receipt of payment information.
(b)1. A taxpayer who is required to remit payments under the electronic payment program and who is unable to make a timely payment because of system failures within the banking system/ACH interface that are beyond the taxpayer’s control are not subject to penalty or interest for late payment or loss of collection allowance or discount. The taxpayer must provide a written explanation and supporting documentation concerning any system failure within the banking system/ACH interface to: Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee, Florida 32399-0112.
2. Taxpayers must ensure that they use reasonable and prudent judgment when selecting a banking system or ACH interface to handle their electronic payment transactions.
(c) Errors made by the Data Collection Center, the State Treasury, or the Department will not subject the taxpayer to loss of collection allowance or discount, or assessment of penalty or interest for late payment.
(4) Pursuant to Florida Statutes § 202.28(1), dealers of communications services who fail to properly pay by electronic means the communications services taxes as required in Florida Statutes § 202.30(1), are not authorized to claim the collection allowance authorized by Florida Statutes § 202.28, for the proper remitting of taxes.
Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS. Law Implemented 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.163 FS. History-New 12-19-89, Amended 4-30-02, 10-5-03, 6-1-09, 2-17-15.