HAR § 18-251-6-01 — Annual return

(a) In addition to the monthly, quarterly, or semiannual return, every person taxable under this chapter shall file an annual tax return on or before the twentieth day of the fourth month following the close of the taxable year with the taxation district office in which the business is located and registered or with the office of the first taxation district in Honolulu. If the person operates a business located in more than one taxation district, the person may file an annual tax return with the taxation district in which the business is registered or with the first taxation district. The annual tax return shall summarize the person’s liability under this chapter for the taxable year. (b) With the approval of the department, persons who keep their books on other than a calendar year basis may file their annual tax returns and pay taxes for the year covering the person’s accounting period based upon the person’s method of keeping books in the same manner as returns are filed pursuant to chapter 237, HRS. (c) The tax return shall be signed by the taxpayer, if made by an individual, or by the president, vice- president, secretary, or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, firm, society, unincorporated association, group, hui, joint adventure, joint stock company, corporation, trust estate, decedent’s estate, trust, trustee in bankruptcy, or other entity, any individual delegated by the entity shall sign the tax return on behalf of the taxpayer. If made on behalf of a husband and wife who jointly own a tour operator business or provide rental motor vehicles to the public, the tax return may be signed by either the husband or the wife. If for any reason, it is not practicable for the individual taxpayer to sign the return, it may be done by any duly authorized agent. For the purposes of this section, duly authorized agent means: (1) The individual’s personal representative or other person charged with the care of the property of the decedent if the individual is deceased; or (2) The individual’s committee, guardian, fiduciary, other person charged with the care of the person or property of the individual, or person holding the individual’s power of attorney in a form prescribed by the department if the individual is under a disability, or it is not practicable for the individual to sign the return. (d) The department may extend the time for making the annual tax return on the application of any taxpayer. The department shall grant reasonable additional time within which to make the return as the department may deem advisable for good cause shown. (1) The extension shall be granted only if all required monthly, quarterly, or semiannual tax returns have been filed. (2) In making an application for extension, the person shall file an application for extension on a form in a manner prescribed by the department with the appropriate taxation district office where the business is located or with the office of the first taxation district in Honolulu on or before the due date of the annual tax return specifying the reason for the delay. If the person operates a business located in more than one taxation district, the person may file an application for extension with the taxation district in which the businesses are registered or with the first taxation district. On or before the due date prescribed by statute, there shall be paid through monthly, quarterly, or semiannual tax payments or a payment accompanying the application for an extension an amount equal to the estimated tax due for the taxable year but in any case not less than ninety per cent of the tax for the taxable year. If payment accompanies the application, the amount shall be shown on the application. (3) The annual tax return with payment of any tax to the extent not already paid shall be filed during the time period specified for the extension. (4) Each extension shall be granted for a period of not more than three months. In no event shall an extension be given which will extend filing of the return for more than six months from the original due date of the return. (5) The provisions regarding signatories of the annual return in subsection (c) shall apply to signatories of applications for extension.