61 Pa. Code § 5.6 — EFT payments

(a) General rule. A taxpayer who is required to remit payments by EFT and who elects the ACH debit or ACH credit option shall ensure that each payment of tax is received by the Commonwealth’s depository bank on or before the otherwise applicable due date. (b) ACH debit and credit taxpayers. For ACH debit and credit transfers, there is a 1-day lag between the date on which payment is authorized and the date on which the transfer is executed. A taxpayer electing these ACH options shall make the appropriate arrangements to initiate payment on or before the first business day prior to the otherwise applicable due date. (1) Specific payment rules. The taxpayer shall furnish the banking information necessary to generate ACH debits against its designated account. To initiate payment of a tax, the taxpayer shall contact the data collection center designated by the Department to report tax information by operator assisted, touch tone assisted or terminal assisted methods. At the end of the business day, the taxpayer’s reported information will be processed by the data collection center and transmitted to the Commonwealth depository bank to generate the ACH debit instruction. (2) Changing ACH debit information supplied to the Department. If a taxpayer elects the ACH debit payment option and the banking information necessary to generate ACH debits against its account changes, the taxpayer shall notify the Department of the change. The Department shall receive the new banking information at least 60 days prior to initiating the change. (c) ACH credit taxpayers. A taxpayer electing the ACH credit option shall initiate each payment of tax by contacting its own financial institution and requesting the institution to transfer both the appropriate identifying information and payment to the Commonwealth’s depository bank by an ACH credit. The transaction shall be initiated to ensure that the Commonwealth’s depository bank receives it on or before the applicable due date. (d) Certified or cashier’s check in lieu of EFT. A taxpayer required to remit payments by EFT who does not elect the ACH debit or ACH credit option shall remit payments by certified or cashier’s check in person or by courier to the Department, Bureau of Receipts and Control, 4th Floor, Strawberry Square, Fourth and Walnut Streets, Harrisburg, Pennsylvania 17128 on or before 4 p.m. of the due date of the payment. (e) Fedwire payment rules. The Fedwire payment method may be used in emergency situations and only with prior approval of the Department. (1) Emergency situations are limited to: (i) Change in bank accounts. (ii) Change in electronic payment methods. (iii) System failures within the banking system/ACH interface beyond the taxpayer’s control. (iv) A new taxpayer establishing EFT procedures. (2) Prior approval of the Department may be requested in writing or by telephone. The Department will provide written verification of the appropriate approval or denial. (3) The Department will not approve more than two Fedwire requests per tax year for each reporting account. Source The provisions of this § 5.6 amended November 5, 1993, effective March 1, 1994, 23 Pa.B. 5306. Immediately preceding text appears at serial pages (168280) to (168281). Cross References This section cited in 61 Pa. Code § 5.7 (relating to miscellaneous provisions). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.