Q&A with the Pennsylvania Department of Revenue

Senario: Penalities for the late filing of a Report of Change

Nov 04, 2015
Q:

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?
 
A:

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.

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These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. 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 their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.