D.C. Mun. Regs. r. 9-420
Periodic returns (D.C. Code § 47-2015 ) shall be filed with the Deputy Chief Financial Officer on or before the 20th day of the month following the reporting period by the following persons:
Each vendor who has filed all required periodic sales tax returns shall be deemed to have complied with the requirements imposed on vendors for filing annual returns; Provided, that this presumption of compliance shall not apply if the total amount of the taxable gross receipts for the vendor's tax year exceeds the total of the amounts reported on the vendor's returns for that tax year.
If the taxable gross receipts of any vendor for the vendor's tax year exceed the total of the amounts reported on the taxpayer's periodic returns, the vendor shall notify the Deputy Chief Financial Officer in writing within thirty (30) days after the end of the vendor's tax year.
The notice required by § 420.3 shall show the amount of taxable receipts in excess of the amounts already reported.
The vendor shall pay the tax on the excess receipts reported in accordance with § 420.3 at the time the report is filed.
[Reserved]
Failure of a vendor or retailer to receive a return form does not relieve that person from the requirement for filing returns. It is the responsibility of the vendor or retailer to obtain the necessary forms from the Deputy Chief Financial Officer if they are not received by mail.
Each vendor shall maintain records which will enable the Deputy Chief Financial Officer to audit the vendor's accounts, including those records specifically required to be made or preserved by the provisions of this chapter.
The form of returns shall be prescribed by the Deputy Chief Financial Officer.
Taxpayers whose liability for sales and use tax is less than fifty dollars ($ 50) per month shall be placed on an annual filing basis and shall only be required to file a sales and use tax return together with payment annually.
Annual returns for sales and use taxes shall be due on the 20th day of January of each year for the preceding calendar year.
Taxpayers placed on an annual basis shall not be required to file monthly returns or quarterly reconciliations.
If a taxpayer is not placed on an annual reporting basis, the taxpayer shall file monthly tax returns.
A tax return booklet containing monthly tax returns for each month of the tax year which can be detached and used (like a payment coupon) shall be provided to each taxpayer required to file monthly returns. Failure to receive forms or returns does not relieve a taxpayer of the responsibility to file and pay timely.
Tax booklet returns shall be used only to file reports on the type of tax for which intended (DO NOT USE EMPLOYER'S WITHHOLDING TAX RETURNS FOR REPORTING SALES AND USE TAXES).
Booklet returns are identified by month and shall be used properly for the period indicated.
Monthly returns and any tax due shall be due and payable in full on or before the 20th day of the month immediately following the month for which the return and payment are due. All information requested on each monthly return shall be completed in order for the return to be properly filed.
Each vendor shall be entitled to apply for a credit against the amount of sales tax payable in an amount equal to the lesser of five thousand dollars ($ 5,000) or one percent (1%) of the amount of the collectible sales tax due for each return filed; Provided, that the return is filed and paid on or before the due date of the return. Vendors filing more than one tax return from different locations shall be limited to the five thousand dollars ($ 5,000) credit for the aggregate returns.
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
D.C. Mun. Regs. r. 9-420