California Compliance Policy and Procedures Manual - Chapter 6, Close-outs and Clearances
California Compliance Policy and Procedures Manual - Chapter 6, Close-outs and Clearances

Read Online California Compliance Policy and Procedures Manual - Chapter 6, Close-outs and Clearances MOBI

This chapter includes policy and procedures for the closeout of sales and use tax accounts. It covers the reinstatement of accounts closed out in error, correction of erroneous closeout dates, and the issuance of certificates of tax clearance under the California Sales and Use Tax Law. Instructions on how to enter closeout information in the the system are located on iCDTFA under the CT-1: Registration, Customer Support and Account Maintenance and are not detailed in this chapter. The policy and procedural statements in this chapter generally follow the same sequence as the items shown on the CDTFA–406, Closeout Worksheet, beginning with Section A, Identification of Account. The form is available on iCDTFA. All closeouts are processed in IRIS by the office of control. Closeouts may be processed in IRIS without completing a CDTFA–406, dependent upon the circumstances and the office’s policy. Staff should consult with their immediate supervisor to determine when a CDTFA–406 is required.

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  • Released: November 16, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook DIgital Agency
  • Total Page: 977 pages
  • File Size: 3670 KB
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