Florida Administrative Code

(1) Scope. (a) Section 213.053(19), F.S., authorizes the Department to publish a list of taxpayers against whom the Department has filed a warrant, notice of lien, or judgment lien certificate for the taxes, surtaxes, surcharges, or fees, listed in Section 213.05, and Chapter 443…

Part I of this rule chapter sets forth the rules to be used by the Department of Revenue in the administration of Sections 202.30, 206.485, 212.11(4)(f), 213.755, and 220.21(2), (3), F.S., authorizing the Executive Director to require taxpayers specified by statute or rule to pay…

For the purposes of Part I of this rule chapter, the terms and phrases used in these rules have the meanings prescribed in this section. (1) "ACH" or "Automated Clearing House" means a central distribution and settlement point for the electronic clearing of debits and credits bet…

(1) Any taxpayer subject to the following taxes, surtaxes, surcharges, and fees who has paid that tax, surtax, surcharge, or fee in the prior state fiscal year in an amount of $5,000 or more must pay the taxes, surtaxes, surcharges, or fees due during the succeeding calendar year…

(1)(a) On or before November 1 (January 1 for taxpayers remitting only reemployment tax), the Department will notify every taxpayer required to pay a tax, surtax, surcharge, or fee, or to file a tax return by electronic means in the upcoming calendar year when: 1. The taxpayer is…

(1) Taxpayers may utilize either ACH debit or ACH credit as the method by which they shall remit taxes and fees by electronic means. (2) The Department reserves the right to revoke the ACH credit method payment privilege of any taxpayer who does not consistently transmit error-fr…

(1) If a taxpayer makes an error on an electronic payment for a particular period, the taxpayer must, on the nearest business day after the date on which the error is discovered, contact the Department, Monday through Friday (excluding holidays), at (850)488-6800 or at the Depart…

(1) ACH Debit Method. (a) The taxpayer must report electronic payment information to the Data Collection Center by the approved means of communication, no later than 5:00 p.m. (Eastern Time), on the business day immediately preceding the due date of the payment. The Data Collecti…

(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 …

(1) Taxpayers or reemployment tax agents who need general information concerning the Department's eServices can contact the Department at (850)488-6800 or at the Department's website at floridarevenue.com. Persons with hearing or speech impairments may call the Florida Relay Serv…

(1)(a) The following public use forms and instructions are utilized by the Department for the purposes of the Department's eServices and are hereby incorporated by reference in this rule. (b) Copies of the forms may be obtained, without cost, by: 1) downloading the form from the …

Rules 12-3.0012 and 12-24.021 through 12-24.029, F.A.C., define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under section 213.35, F.S. These rules address such requirements where all or a part of the …

For purposes of this Part, these terms shall be defined as follows: (1) "Database Management System" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database. (2) "Department" means the Florida Department of Revenue or its…

(1) A taxpayer shall maintain all records that are necessary to make a determination of its correct tax liability for any tax specified in Section 72.011, F.S. All required records must be made available on request by the Department as provided in Section 213.34, F.S. Such record…

(1) General Requirements. (a) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the Department upon request. A…

(1) The Department recommends, but does not require, that taxpayers refer to the National Archives and Records Administration's (NARA) standards for guidance on the maintenance and storage of electronic records, including the labeling of records, the location and security of the …

(1) The manner in which the Department is provided access to machine-sensible records as required in subsection 12-24.023(2), F.A.C., may be satisfied through a variety of means that shall take into account a taxpayer's specific facts and circumstances, as determined through cons…

(1) In conjunction with meeting the requirements of Rules 12-24.024, 12-24.025 and 12-24.026, F.A.C., a taxpayer may create files solely for the use of the Department. For example, if a data base management system is used, it is consistent with the rule for the taxpayer to create…

(1) For purposes of storage and retention, taxpayers may convert hardcopy documents received or produced in the normal course of business and required to be retained under this chapter to microfilm, microfiche, or other storage-only imaging systems and may discard the original ha…

(1) Except as otherwise provided in this section, the provisions of this chapter do not relieve taxpayers of the responsibility to retain hardcopy records that are created or received in the ordinary course of business as required by existing statutes and rules. Hardcopy records …

This chapter implements Section 213.28, F.S., with respect to the Department's authority to enter into contracts with certified public accountants to perform specific tax audit services. Also, this chapter sets forth the procedures to be used by the Department in the administrati…

For the purposes of this rule chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section, unless a different meaning is clearly indicated by the context in which the term or phrase is used. (1) "Applicant" means a certified public accoun…

(1) Under the provisions of Section 213.28, F.S., the Department is granted the authority to contract with certified public accountants to conduct a tax compliance audit of any person who is subject to a Florida revenue law. Additionally, the Department has the discretionary auth…

An applicant and the applicant's firm, prior to being considered for a contract or renewal of a contract to provide auditing services pursuant to Section 213.28, F.S., shall comply with the following qualifying criteria: (1) Must be a certified public accountant in good standing …

(1) Contract auditing services are exempted from the competitive bid selection procedures of Chapter 287, F.S. The selection processes described in this rule shall be utilized by the Department. (2)(a)1. The Department will publish a new Request for Information and use the result…

(1) Composition of the Committee. (a) The Program Director of the General Tax Administration Program (GTA) will appoint a seven-member committee, known as the "Applicants Ranking Committee", to perform the ranking function. (b)1. This Committee will include the Contract Manager, …

The criteria and definitions established in this rule will be used by the Applicants Ranking Committee to evaluate and rank the qualifications of applicants. (1) Experience in Florida tax law. This term means working directly with the Florida Statutes (tax law), Department rules,…

(1) Once the negotiation process is completed for any given set of contracts, any applicants not receiving a contract will be notified via letter that the negotiation process for that set of contracts is completed. Applicants not receiving a contract due to the relative ranking (…

(1) The Department is authorized to obtain the services of a private broker when it is unable to secure contract auditors to provide out-of-state audit services. (2) To obtain the services of one or more private brokers, the Department shall issue a Request for Proposal as define…

(1) The Department will provide additional opportunities to each contracted certified public accounting firm to gain sufficient knowledge and competence to audit each tax the firm is contracted to audit. (2) The Department shall require each professional staff member and the enga…

(1) The contract auditor is authorized to audit and examine the accounts, books, or records of any taxpayer designated and assigned to the contract auditor for audit by the Department under the Contract Audits Program, for the purpose of ascertaining the correctness of any return…

Except as otherwise provided in the contract executed by the Department, contract auditors shall: (1) Conduct a tax compliance audit of taxpayers designated by the Department, in accordance with the procedures, terms, and circumstances stipulated in the contract (including any at…

(1)(a) Contract auditors shall be compensated for completed tax compliance audits based on professional staff hours incurred to complete the audit, multiplied by an hourly rate. As established by the revisions to Section 213.28, F.S., the hourly rate for a subject certified publi…

(1)(a) Contract auditors are bound by the same confidentiality requirements and subject to the same penalties for disclosure as provided in Sections 213.053 and 213.28, F.S., and Chapter 12-22, F.A.C. (b) Each contract negotiated will specifically obligate the selected contract a…

The tax compliance audit services provided under contract will strictly consist of performing Department of Revenue tax compliance audit functions or Department-approved special audit projects, including proposing audit adjustments. Contract auditors will not perform an attestati…

Requests for information regarding the Department's contract auditing program should be directed to the Contract Manager, Post Office Box 5139, Tallahassee, Florida 32314-5139. Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 213.28, 213.758 FS. History-New 5-11-92, …

The rules in Part II of this chapter implement the certified audits project authorized by Section 213.285, F.S. The rules set forth in this part are applicable to all taxes imposed by: (1) Sections 125.0104 and 125.0108, F.S., unless the tax is self-administered by a county, and …

Terms defined in Section 213.285(1), F.S., apply to this Part in addition to the following definitions: (1) "Audit Plan" means a detailed, comprehensive list of procedures to be used by a qualified practitioner to conduct a review of a participating taxpayer's books and records t…

(1) When a taxpayer wants to participate in the Certified Audit Program, the taxpayer must engage a qualified practitioner to complete a Request to Conduct a Certified Audit (Form DR-342000, effective 01/21, hereby incorporated by reference, http://www.flrules.org/Gateway/referen…

(1) Approval to participate in the Certified Audit Program will be suspended or revoked by the Department based on the following criteria: (a) Suspension. 1. The Board suspends the firm license of the qualified audit firm. 2. The Board suspends the license of the qualified practi…

(1) If, for whatever reason, the taxpayer's designated qualified audit firm fails to submit a completed certified audit report after approval of the Audit Plan, a Department auditor will complete the audit. (2)(a) If the taxpayer withdraws from the Certified Audit Program subsequ…

(1) Within 30 calendar days after receipt of the Department's written notification approving the Request to Conduct a Certified Audit, the qualified practitioner must submit a proposed Audit Plan and procedures for conducting the certified audit to the Department for its review a…

(1) Within 90 days after approval of the Audit Plan, the qualified practitioner must submit the Certified Audit Report to the Department for review and approval. (2) The Certified Audit Report must meet all the requirements established by the Audit Plan. (3) The Department is aut…

A taxpayer participating in the Certified Audit Program has all the protest rights available to any taxpayer who is audited by the Department, as provided in Rule 12-6.003, F.A.C. If the taxpayer decides to file a protest, the taxpayer may elect to retain the qualified audit firm…

The rules set forth in this chapter shall be used by the Department of Revenue in the exercise of authority to accept and approve or deny applications for refund of moneys paid into the State Treasury as provided by Section 215.26, F.S., for taxes enumerated in Section 72.011, F.…

(1) Section 215.26(1), F.S., authorizes the Chief Financial Officer, under certain conditions, to refund moneys paid into the State Treasury which constitute: (a) An overpayment of any tax, license, or account due; (b) A payment where no tax, license, or account is due; and, (c) …

(1) Except as otherwise provided by Sections 213.21 and 213.345, F.S., for the tolling of the refund period, the application for refund required by Section 215.26, F.S., must be filed with the Department within three years after the date the tax was paid, or the right to the refu…