Fla. Admin. Code Ann. R. 12-24.023 - Recordkeeping Requirements - General
(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 records shall
comply with the adequate records provisions discussed in Rule
12-3.0012, F.A.C., and shall
include, but not be limited to: books of account, invoices, bills of lading,
gross receipts from sales, resale certificates, consumer exemption
certificates, and other pertinent records.
(2) If a taxpayer maintains records required
to be retained under this chapter in both machine-sensible and hardcopy
formats, the taxpayer shall make the records available to the Department in
machine-sensible format upon request of the Department.
(3) Nothing in this Part shall be construed
to prohibit a taxpayer from demonstrating tax compliance with traditional
hardcopy documents or reproductions thereof, in whole or in part, whether or
not such taxpayer also has retained or has the capability to retain records on
electronic or other storage media in accordance with this Part. However, this
subsection shall not relieve the taxpayer of the obligation to comply with
subsection 12-24.023(2),
F.A.C.
(4) The Department shall use
Form DR-600, Enrollment and Authorization for eServices Program (incorporated
by reference in Rule 12-24.011, F.A.C.) to document
an agreement with a taxpayer or preparer that such taxpayer or preparer will
file tax reports and returns by electronic means.
(5) Pursuant to Section
202.28(1),
F.S., taxpayers who fail to properly initiate a communications services tax
return by electronic data interchange as required in Section
202.30(2),
F.S., are not authorized to claim the collection allowance authorized by
Section 202.28, F.S., for the proper
filing of tax returns.
Notes
Rulemaking Authority 213.06(1), 443.1317 FS. Law Implemented 213.34, 213.35, 443.1317, 443.163 FS.
New 10-24-96, Amended 4-30-02, 10-5-03, 1-20-14.
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