Haw. Code R. § 18-237-33-01

Current through November, 2024
Section 18-237-33-01 - Annual return
(a) In addition to the monthly, quarterly, or semiannual return, every taxpayer shall file an annual return on or before the twentieth day of the fourth month following the close of the taxable year with the taxation district office where the privilege upon which the tax accrued is exercised, or, where the privilege is exercised in more than one taxation district, with the office of the first taxation district. The annual return shall summarize the taxpayer's liability under this chapter for the year.
(b) The annual return shall be signed as follows:
(1) The return of an individual shall be signed by the taxpayer;
(2) The return of a corporation shall be signed by any officer;
(3) The return of a partnership shall be signed by any partner;
(4) The return of a trust, estate, or other entity having a fiduciary shall be signed by the personal representative, trustee, guardian, or other fiduciary, and if the entity has more than one fiduciary the return may be signed by any fiduciary;
(5) The return of a husband and wife who jointly engage in business may be signed by either the husband or wife; or
(6) Any return may be signed by a person having written authority to act on behalf of the taxpayer for this purpose; provided that the signer shall attach to the return a copy of the writing giving the signer that authority.
(c) The department may extend the time for making the annual tax return on the application of any taxpayer. The department shall grant reasonable additional time within which to make the return as the department may deem advisable for good cause shown.
(1) The extension shall be granted only if all required monthly, quarterly, or semiannual tax returns have been filed.
(2) In making a request for extension, the taxpayer shall file an application for extension on a form prescribed by the department with the appropriate taxation district office on or before the due date of the annual tax return, specifying the reason for the delay. On or before the original due date of the return, there shall be paid through monthly, quarterly, or semiannual tax payments or a payment accompanying the application for an extension an amount equal to the estimated tax due for the taxable year but in any case not less than ninety percent of the tax for the taxable year.
(3) The annual tax return shall be filed during the time period specified in the extension, with payment of any tax to the extent not already paid. A duplicate of the approved application for extension shall be attached to the return.
(4) Each extension shall be granted for a period of not more than three months. In no event shall an extension be given that will extend filing of the return for more than six months from the original due date of the return.
(5) An application for extension shall be signed by any person who may sign the annual return, or by a duly licensed attorney or certified public accountant on behalf of the attorney's or accountant's client.

Haw. Code R. § 18-237-33-01

[Eff 6/18/94] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS §§ 231-15, 231-15.6, 231-15.7, 237-33)