(a) A tax
amnesty return shall be filed by taxpayers participating in the Program. If a
taxpayer has more than one Commonwealth tax identification number for a single
type of tax, the taxpayer shall file a separate tax amnesty return for each tax
identification number of that tax type.
Example: Taxpayer has a different sales and use tax
license number for each of the three businesses that the taxpayer owns.
Taxpayer wishes to participate in the Program to pay eligible liabilities due
under all three of the sales tax account numbers. The taxpayer must file three
separate tax amnesty returns, one for each sales and use tax license
number.
(b) Except as
provided in subsection (d), a tax amnesty return filed without the required
attachments is incomplete. (See §§
6.4(3) and (4)
and
6.6 (relating to participation
requirements; and payment).) Taxpayers should refer to statutes, regulations
and tax returns or tax reports and their instructions in preparing specific tax
returns or tax reports.
(c) Except
as provided in subsection (d), a tax amnesty return is timely filed if
postmarked by the United States postal service or date stamped by the
Department during the amnesty period.
(d) If, before the final day of the amnesty
period, a taxpayer is unable to obtain a tax report or tax return required to
be attached to the tax amnesty return, the taxpayer shall file during the
amnesty period an incomplete tax amnesty return excluding the unavailable tax
return or tax report and shall indicate on the incomplete tax amnesty return
that the specific tax return or tax report was unavailable for timely filing. A
tax amnesty return will not be considered to be complete unless the previously
unavailable tax return or tax report is filed with the Department no later than
30 days after the mailing date of the previously unavailable tax return or tax
report.
(e) The taxpayer may not
file a tax amnesty return by electronic or telephonic means.
(f) Tax amnesty returns are confidential tax
information under section 731 of the FC (72 P. S. §
731).
(g) A sample copy of Form AM-01 (7-95) is as
follows:
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