Rule 560-12-1-.19 - Extension of Time(1) The Commissioner may grant filing extensions in writing; (a) "in his discretion" upon written application to the end of the calendar month in which any tax return is due; or(b) "for good cause" upon written application for not more than 30 days duration from due date of such tax return; or(c) "for providential cause" upon signed affidavit for 10 days duration from due date of such tax return and remittance.(2) Extensions granted under (1)(a) above are limited to reporting periods of not more than twelve (12) consecutive months and under (1)(b) above to reporting periods of not more than twelve (12) consecutive months or four (4) consecutive quarters. Such extensions expire June 30 each calendar year. Extensions granted under (1)(c) above are limited to a reporting period of one calendar month or quarter.(3) As a condition upon the grant of an extension under (1)(a) above, the taxpayer shall remit to the Sales Tax Division on or before the date the tax would otherwise become due without the grant of the extension an amount which, when added to the amount previously remitted for the period pursuant to Chapter 91A-4521(b) of the Act, equals not less than 100 percent of the taxpayer's payment for the corresponding period of the last tax year.(a) No interest or penalty shall be charged, assessed, or collected by reason of the granting of an extension hereunder, provided all remittances are timely made and filing requirement deadlines met.(4) As a condition upon the grant of an extension under (1)(b) above, the taxpayer shall remit to the Sales Tax Division on or before the date the tax would otherwise become due without the grant of the extension an amount which equals not less than 100 percent of the taxpayer's payment for the corresponding period of the last tax year.(a) No interest shall be charged by reason of the granting of an extension hereunder during the first 10 days of each extension period. Thereafter, interest shall be due and payable u/on the unpaid balance of the dealer's liability at the rate specified in Code Section 91A-239.2.(5) As a condition upon the grant of an extension under (1)(c) above, the taxpayer must furnish an affidavit, stating the "providential cause", attach to Sales and Use Tax Report Form ST-3 and remittance, and mail within ten days of due date requesting that a ten day extension be granted for filing and remitting sales and use tax for such period. (a) If the Commissioner determines that the delay in filing and remitting the tax was due to "providential cause", the return and remittance shall be deemed to have been timely made.(6) As a further condition upon the grant of an extension under (3) and (4), the taxpayer is required to: (a) prepare Sales and Use Tax Remittance Form ST-3EXT each reporting period and mail with remittance on or before the twentieth of the month following period of such report to: Sales and Use Tax Division, P.O. Box 38040, Atlanta, Georgia 30334; and,(b) prepare Sales and Use Tax Report Form ST-3 each reporting period and mail with remittance on or before extended filing date to address shown above in (6)(a). (See (4)(a) above for interest due where payment of tax is made more than 10 days from twentieth of month following period of report.)(7) If a request for an extension is denied or such report or remittance is delinquent, the dealer shall not be allowed vendor's compensation and shall pay penalty and interest.Ga. Comp. R. & Regs. R. 560-12-1-.19
Ga. L. 1978, pp. 323, 324; Chapter 91A-215 of the Georgia Public Revenue Code (Ga. L. 1978, pp. 605, 639) and Chapter 91A-45 of the Georgia Public Revenue Code, as amended.
Original Rule entitled "Extension of Time" was filed and effective on June 30, 1965.Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974.Amended: Rule repealed and a new Rule of the same title adopted. Filed June 10, 1980; effective June 30, 1980.