Ariz. Admin. Code § 15-10-504

Current through Register Vol. 30, No. 25, June 21, 2024

Section R15-10-504 - Electronic Signatures for Withholding Tax.

A. A taxpayer that has obtained a withholding tax license from the Department shall do the following to become a registered customer of the AZTaxes.gov web site:

1. Provide the following information during the AZTaxes.gov web site registration process:

a. The legal name of the registrant and any one of the following numbers:

i. The registrant's federal employer identification number, and

ii. The registrant's social security number, if the registrant is a sole proprietor, or

iii. Any other identification number assigned to the registrant by the Department or the Internal Revenue Service for the purpose of electronic filing.

b. The registrant's e-mail address

c. Agree to the Department's Terms of Service, and

2. Submit to the Department an executed AZTaxes.gov Registration Signature Card as evidence of the following:

a. If submitted during web site registration, the information provided during the AZTaxes.gov registration process is true and correct,

b. If previously submitted, the information contained in the Arizona Joint Tax Application or submitted during the online business registration is true and correct, and

c. The signatory is duly authorized to act on behalf of the business, receive confidential information, and waive any rights of confidentiality

B. A taxpayer that has not obtained a withholding tax license from the Department shall do the following to become a registered customer of the AZTaxes.gov web site:

1. Obtain a withholding tax license by completing either the mail-in Arizona Joint Tax Application or the online business registration,

2. Provide the following information during the AZTaxes.gov web site registration process:

a. The legal name of the registrant and any one of the following numbers:

i. The registrant's federal employer identification number,

ii. The registrant's social security number, if the registrant is a sole proprietor, or

iii. Any other identification number assigned to the registrant by the Department or the Internal Revenue Service for the purposes of electronic filing.

3. Submit to the Department either the executed, mail-in Arizona Joint Tax Application or the AZTaxes.gov Registration Signature Card as evidence of the following:

a. If submitted during web site registration, the information provided during the AZTaxes.gov registration process is true and correct,

b. The information contained in the Arizona Joint Tax Application or submitted during the online business registration is true and correct, and

c. The signatory is duly authorized to act on behalf of the business, receive confidential information, and waive any rights of confidentiality

C. A taxpayer or authorized user shall use the taxpayer's signature on the document submitted under subsection (B)(3) to electronically sign a taxpayer's electronic withholding tax returns. Use of the taxpayer's signature is the taxpayer's declaration, under penalties of perjury that the electronic return is, to the best of the taxpayer's knowledge and belief, true, correct, and complete.

D. To file an electronic withholding tax return under subsection (C):

1. If the taxpayer is preparing the taxpayer's electronic return, the taxpayer, shall access the AZTaxes.gov web site and electronically file the return.

2. If the taxpayer's authorized user is preparing the taxpayer's electronic return, the taxpayer shall:

a. Access the AZTaxes.gov web site and electronically file the return, or

b. Authorize, in writing on a form prescribed by the Department, the authorized user to access the taxpayer's account on the AZTaxes.gov web site and electronically file the return on behalf of the taxpayer.

Ariz. Admin. Code § R15-10-504

New Section made by final rulemaking at 9 A.A.R. 5044, effective November 4, 2003 (Supp. 03-4). Amended by exempt rulemaking at 22 A.A.R. 116, effective 1/7/2016.