Fla. Admin. Code R. 12-24.023 — Recordkeeping Requirements - General

12-24.023 Recordkeeping Requirements - General.

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A taxpayer shall maintain all records that are necessary to make a determination of its correct tax liability for any tax specified in Section 72.011, F.S. All required records must be made available on request by the Department as provided in Section 213.34, F.S. Such records shall comply with the adequate records provisions discussed in Rule 12-3.0012, F.A.C., and shall include, but not be limited to: books of account, invoices, bills of lading, gross receipts from sales, resale certificates, consumer exemption certificates, and other pertinent records.

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If a taxpayer maintains records required to be retained under this chapter in both machine-sensible and hardcopy formats, the taxpayer shall make the records available to the Department in machine-sensible format upon request of the Department.

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Nothing in this Part shall be construed to prohibit a taxpayer from demonstrating tax compliance with traditional hardcopy documents or reproductions thereof, in whole or in part, whether or not such taxpayer also has retained or has the capability to retain records on electronic or other storage media in accordance with this Part. However, this subsection shall not relieve the taxpayer of the obligation to comply with subsection 12-24.023(2), F.A.C.

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The Department shall use Form DR-600, Enrollment and Authorization for eServices Program (incorporated by reference in Rule 12-24.011, F.A.C.) to document an agreement with a taxpayer or preparer that such taxpayer or preparer will file tax reports and returns by electronic means.

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Pursuant to Section 202.28(1), F.S., taxpayers who fail to properly initiate a communications services tax return by electronic data interchange as required in Section 202.30(2), F.S., are not authorized to claim the collection allowance authorized by Section 202.28, F.S., for the proper filing of tax returns.

Rulemaking Authority 213.06(1), 443.1317 FS. Law Implemented 213.34, 213.35, 443.1317, 443.163 FS. History-New 10-24-96, Amended 4-30-02, 10-5-03, 1-20-14.