Requirement for filing returns

12.1. The requirement to use EFT to make tax payments does not change any current filing requirements for tax returns. If the EFT payment is not timely made or the tax return required is not filed by the due date, the provisions for penalties, late payment additions to tax, late filing additions to tax and interest apply under the provisions of the appropriate Section of the Code, except as provided in this rule.

12.2. Taxpayers shall file the required returns. Returns are filed in the normal manner and mailed to the address indicated on the paper return. If the taxpayer is required to file electronically, returns are filed via an electronic filing method approved by the Department.