Q&A with the Pennsylvania Department of Revenue
Senario: Penalities for the late filing of a Report of Change
Recently, the DOR began to assess the $5 a day penalty for the late filing of a Report of Change (RCT-128C) pursuant to Tax Reform Code (TRC) section 406. If the original report was late, the Department also assesses the penalty under TRC section 403. As a Report of Change is a separate and distinct report filed pursuant to TRC section 406, how is the DOR able to apply the late filing penalty in TRC section 403?
The Department assesses a late filing penalty on the original report, RCT-101, based on total tax. The $5 per day late filing penalty is specific to the Report of Change, RCT-128C.