This archived Information Release has been superseded by a
later release. It is archived here for historical/reference
purposes ONLY. For the most current Information Releases,
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CAT 2008-01 - Commercial Activity Tax: Voluntary Disclosure
Agreements - Issued July 2008
The purpose of this information release is to explain the
Ohio Department of Taxation’s (ODT) policy regarding
voluntary disclosure agreements with regard to the commercial
activity tax (CAT). Please direct any questions regarding
this release to the CAT Division at 1-888-722-8829.
ODT offers voluntary disclosure programs for various taxes to
allow taxpayers to come forward on a voluntary basis to
comply with Ohio’s tax laws. By voluntarily disclosing their
liabilities, taxpayers may avoid most penalties for failing
to register, failing to file their returns, and failing to
pay their liabilities timely.
Because the CAT is a relatively new tax (enacted in 2005) ODT
does not offer a voluntary disclosure program for the CAT
because all issues of noncompliance are within the statute of
limitations for assessment. However, under current ODT
policy, penalties will be waived for taxpayers that come
forward to register, file, and pay the CAT, provided that ODT
had not previously contacted the taxpayer through any audit
or compliance, and that the taxpayer is not under
investigation by ODT’s Enforcement Division. However, in no
event may a taxpayer avoid paying interest on the delinquent
account.
Therefore, ODT requests that taxpayers seeking to comply with
the CAT: (1) register; (2) file all outstanding returns; and
(3) pay any CAT liability plus interest from July 1, 2005 (or
their liability start date) forward. Information regarding
the specific registration and filing information is contained
below.
Annual
Taxpayers
Annual taxpayers are those taxpayers with taxable gross
receipts in excess of $150,000, but less than $1 million.
Annual taxpayers may obtain forms through ODT’s Web site by
selecting “Tax Forms” and “Commercial Activity Tax” from the
drop-down menu at tax forms
search. The following chart shows the forms due
for annual taxpayers:
|
Type of
Return
|
Reporting
Period
|
Calendar
Year
|
Due
Date
|
Form
Name
|
|
Registration Form
|
|
|
|
CAT 1
|
|
2005 Semi-Annual Return & 2005 AMT
(1)
|
07/01/2005-12/31/2005
|
2005
|
February 10, 2006
|
CAT 10
|
|
2006 AMT
|
1/1/06 – 12/31/06 Payment Coupon
|
2006
|
May 10, 2006
|
CAT 11
|
|
2006 Annual Return & 2007 AMT
|
1/1/06-12/31/06
|
2007
|
February 9, 2007
|
CAT 12
|
|
2007 Annual Return & 2008 AMT
|
1/1/07-12/31/07
|
2008
|
February 9, 2008 (2)
|
CAT 12
|
(1) Annual Minimum Tax
(2) Please note that because February 9, 2008 falls
on a non-business day, pursuant to R.C. 1.14, the return due
date is extended to February 11, 2008.
NOTE: Beginning in calendar year 2007,
all annual returns are due on February 9th of each year for
that calendar year, and reflect receipts from the previous
calendar year. On that return, all annual taxpayers
also pre-pay the tax for the current calendar year.
Quarterly
Taxpayers
Quarterly taxpayers are those taxpayers with taxable gross
receipts in excess of $1 million. Quarterly taxpayers pay the
annual minimum tax of $150 for the first $1 million in
taxable gross receipts, and remit the tax for any amount
exceeding $1 million in taxable gross receipts on a quarterly
basis. Pursuant to R.C. 5751.07 and Ohio Adm. Code
5703-29-05, a quarterly taxpayer is required to file returns
and to remit tax payments electronically. Quarterly taxpayers
may comply with that requirement by submitting such returns
and payments through the Ohio Business Gateway at
obg.ohio.gov.
The following chart shows the due dates for quarterly
taxpayers:
|
Type of
Return
|
Reporting
Period
|
Calendar
Year
|
Due
Date
|
|
Registration
|
|
|
|
|
2005 Semi-Annual Return & 2005 AMT
|
07/01/2005-12/31/2005
|
2005
|
February 10, 2006
|
|
2006 1st Quarter Return & 2006 AMT
|
01/01/2006-03/31/2006
|
2006
|
May 10, 2006
|
|
2006 2nd Quarter Return
|
04/01/2006-06/30/2006
|
|
August 9, 2006
|
|
2006 3rd Quarter Return
|
07/01/2006-09/30/2006
|
|
November 9, 2006
|
|
4th Quarter Return & 2007 AMT
|
10/01/2006-12/31/2006
|
2007
|
February 9, 2007
|
|
2007 1st Quarter Return
|
01/01/2007-03/31/2007
|
|
May 10, 2007
|
|
2007 2nd Quarter Return
|
04/01/2007-06/30/2007
|
|
August 9, 2007
|
|
2007 3rd Quarter Return
|
07/01/2007-09/30/2007
|
|
November 9, 2007
|
|
2007 Annual Return & 2008 AMT
|
10/01/2007-12/31/2007
|
2008
|
February 9,2008 (3)
|
|
2008 1st Quarter Return
|
01/01/2008 – 03/31/2008
|
|
May 10, 2008 (4)
|
|
2008 2nd Quarter Return
|
04/01/2008 – 06/30/2008
|
|
August 9, 2008 (5)
|
|
2008 3rd Quarter Return
|
07/01/2008 – 09/30/2008
|
|
November 9, 2008 (6)
|
|
2008 4th Quarter Return & 2009 AMT
|
10/01/2008 – 12/31/2008
|
|
February 9, 2009
|
(3) Id.
(4) Please note that because May 10, 2008 falls on a
non-business day, pursuant to R.C. 1.14, the return due date
is extended to May 12, 2008.
(5) Please note that because August 9, 2008 falls on
a non-business day, pursuant to R.C. 1.14, the return due
date is extended to August 11, 2008.
(6) Please note that because November 9, 2008 falls
on a non-business day, pursuant to R.C. 1.14, the return due
date is extended to November 10, 2008.
NOTE: Pursuant to R.C. 5751.051(A)(1),
a quarterly taxpayer is required to file a return no later
than forty days after the end of each calendar quarter. The
due dates for such returns are: February 9th, May 10th,
August 9th, and November 9th of each year.
Interest
Rates
Taxpayers may visit ODT's Web site to obtain the applicable
interest
rates.