We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Is there a complete listing of transaction codes on the DOR's website?
Is there a complete listing of transaction codes on the DOR's website? This could be changed periodically to be more current that the information placed on the back of the Corporate Taxpayer Ledger.
The back of the Corporate Taxpayer’s Ledger and of the Statement of Account includes a “summary” of transaction codes that identifies all the codes and a brief description for each code. The most commonly used transactions are listed due to limited space on notices. The Department has posted a more detailed listing of transaction codes to the Department’s website at www.revenue.state.pa.us, Businesses, Corporation Taxes, entitled Summary of Corporation Tax Transaction Codes.