Filing Reminders
Monthly Sales Tax returns and payments for the month of January 2014 are due Feb. 20, 2014. Remember, if you file any of returns listed below, you are required to file the return even if no tax is due (except for Business Consumer Use Tax, ST-7).
Please also note the following additional changes resulting from the electronic filing mandate for Form ST-9:
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Retail Sales Tax returns (ST-9) - Electronic filing and payment is required for Form ST-9.
- Out of State Dealer's Use Tax return (ST-8)
- Communications Tax return (CT-75)
- Digital Media Fee return (DM-1)
- Business Consumer Use Tax return (ST-7)
- Vending Machine Tax return (VM-2)
- Public Facilities Tax return (PF-1)
- Watercraft Sales and Use Tax return (WCT-2)
- Aircraft Sales Tax return (AST-2)
- Motor Vehicle Rental Tax return (MVR-420)
Please also note the following additional changes resulting from the electronic filing mandate for Form ST-9:
- Pre-printed sales tax return coupons will no longer be mailed to taxpayers.
- Sales tax returns must be submitted electronically each period they are due, even if there is no tax due for that month.
- Returns and payments must be submitted electronically on or before the due date to be considered filed and paid on time.
The Tax Commissioner has the authority to waive the requirement to file and/or pay electronically should this cause an undue hardship for the taxpayer. Requests for waiver must be submitted in writing, by completing the Virginia Electronic Filing Waiver Request form.
Remember: It is very important that the Department maintains accurate information regarding taxpayer businesses. Many tax account updates can be performed through the Department's Business iFile system. Visit the Online Services FAQ for information on which updates taxpayers can make through Business iFile.
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Helpful Resource: Virginia Taxpayer Bill of Rights
The Virginia Taxpayer Bill of Rights booklet outlines taxpayer rights in contacts with the Department, and contains a wealth of other useful information, forms, and instructions. Intended as a guide to the rights provided in the Code of Virginia under the Virginia Taxpayer Bill of Rights, the booklet also describes the role of the Taxpayer Rights Advocate and the agency's collections, office audit, and field audit processes in detail. The field audit section also covers the basics for offers in compromise and administrative appeals. The booklet's appendices include forms and instructions for submitting an appeal or an offer in compromise, plus forms for designating a power of attorney.
The Virginia Taxpayer Bill of Rights booklet is a valuable resource for both taxpayers and tax professionals. Be sure to bookmark or download a copy of the booklet for your tax reference library.
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