ELECTRONIC TAX RETURNS

IFTA MANAGERS AND LAW ENFORCEMENT WORKSHOP

MESA 2011

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UPCOMING BALLOTIFTA FULL TRACK PRELIMINARY BALLOT PROPOSAL #XX-2012 Sponsor

IFTA Agreement Procedures CommitteeIFTA Program Compliance Review Committee

Date SubmittedProposed Effective DateManual Sections to be Amended (January 1996 Version, Effective July 1, 1998, as revised) IFTA Procedures Manual Section

P700Subject

History/Digest

As technology advances, requests from licensees to file their quarterly IFTA tax returns online have increased. Jurisdictions have increasingly accommodated licensees in this regard; some even requiring that licensees file online. It was determined that P700 does not adequately address what should be included or captured in online filings, and what fields should be calculated fields, and what fields require data input from either the licensee, or the base jurisdiction. Therefore, the IFTA Agreement Procedures Committee and the IFTA Program Compliance Review Committee formed a subcommittee, the Electronic Filing Subcommittee to ballot language that would provide guidance and consistency among the jurisdictions, regarding data elements that should be captured in electronic filings.

Intent

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BALLOT CONTINUED• Interlining Indicates Deletion; Underlining Indicates Addition

P700 STANDARD TAX RETURNS {SECTION P730 REMAINS UNCHANGED}

• *P720 REQUIRED INFORMATION

• Each jurisdiction shall use a standard tax return that shall contain, but not be limited to, the elements listed below:

• .100 Paper Returns:• .600 A space for penalty or late filings fees (this space shall indicate

that the penalty is $50 or 10 percent of the tax, whichever is greater;($50.00 or 10 percent of the tax, whichever is greater);

• .650 A space for the total remittance balance due or credit generated from of the tax return;

• .750 A space for the signature of the person filing the licensee’s tax return, unless the licensee is filing electronically in accordance with R940.300 and P160.

• .800 A space for the title of the person filing the licensee's tax return; and

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BALLOT CONTINUED

• .850 A space for the telephone number of the person filing the licensee's tax return.

• A space for previous balances may be included.• .200 Electronically Filed Returns: A field must be

provided for each of the following:• .050 Name of the jurisdiction issuing the tax return

(system generated);• .100 IFTA license number of the licensee;• .150 name of the licensee;• .200 tax reporting period of the tax return;• .250 total distance traveled in all jurisdictions during

the tax reporting period, including operations with trip permit, (licensee input field)

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BALLOT CONTINUED• .300 total fuel consumed in all jurisdictions during the tax

reporting period (licensee input field)• .350 average fuel consumption factor (to two decimal

places) for the tax reporting period (system calculated)• .400 fuel type(s) consumed during the tax reporting period

(licensee input field)• .450 Columns for the jurisdictions in the Agreement,

• .500 Columns for reporting for each jurisdiction in order (with rounding provided to the nearest whole unit);

• .010 Tax rate• .015 Total miles or kilometers (licensee input field);• .020 Total taxable miles or kilometers;• .025 Taxable gallons or liters (system calculated);

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BALLOT CONTINUED• .030 Tax paid gallons or liters (licensee input field);• .035 Net taxable gallons or liters (system calculation);• .040 Tax due (system calculation);• .045 Interest due (system calculation); and• .050 Total due (system calculation);• .550 Totals for the columns that are listed under P720.500

with the exception of P720.500.010 and P720.500.045 (system calculation);

• .600 penalty or late filings fees (system calculation);• .650 total balance due or credit generated from the tax return

(system calculation);• .700 date of the submitted tax return (system generated);• .750 signature of the person filing the licensee’s tax return,

unless the licensee is filing electronically in accordance with R940.300 and P160.

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OF THE 58 JURISDICTIONS IN THE

AGREEMENT,

35 JURISDICTIONS ARE CURRENTLY ALLOWING

TAX RETURNS TO BE FILED ON LINE

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WA

OR

CANV

ID

MT

AZNM

UT CO

WY

ND

SD

NE

KS

OK

TXLA

MO

AR

IA

MNWI

MI

ILIN

OH

KY

TN

ALMS

FL

ME

GA

SC

NC

VAWV

M D

DE

NJPA

NY

VT

NH

MA

CTRI

DC

US JURISDICTIONS

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CANADIAN JURISDICTIONS

ALBERTA BRITISH COLUMBIA

MANITOBA NEW BRUNSWICK

NEW FOUND LAND NOVA SCOTIA

ONTARIOPRINCE EDWARD ISLAND

QUEBEC SASKATCHEWAN

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QUESTIONS