Determinación y Revisión de Impuestos en Pensilvania

Explicación Simple

Si el gobierno cree que no pagaste lo que debías en impuestos, puede revisar tu reporte. Tienes un tiempo para pedir que lo revisen y explicar por qué piensas que están equivocados.

Es como cuando un profesor revisa tu examen y cree que te faltó una respuesta. Tienes la oportunidad de decirle que crees que te dio una mala calificación y explicarle por qué.

Ejemplo Práctico

Juan es un distribuidor de bebidas en Pensilvania. El departamento de impuestos revisa su reporte y decide que no pagó suficiente. Juan recibe una carta y tiene 90 días para pedir una revisión y explicar por qué cree que su impuesto es correcto.

Texto Original del Estatuto (Inglés)

75 Pa.C.S. 9007 - Determination And Redetermination Of Tax, Penalties And Interest Due (a) Determination.--If the department is not satisfied with the report and payment of tax made by any distributor under the provisions of this chapter, it is authorized to make a determination of the tax due by the distributor based upon the facts contained in the report or upon any information within its possession. (b) Notice.--Promptly after the date of determination, the department shall send by registered mail a copy to the distributor. Within 90 days after the date upon which the copy of the determination was mailed, the distributor may file with the department a petition for redetermination of such tax. A petition for redetermination must state specifically the reasons which the petitioner believes allow the redetermination and must be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true. The department shall, within six months after the date of a determination, dispose of a petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the department. (c) Administrative appeal.--Within 60 days after the date of mailing of notice by the department of the action taken on any petition for redetermination filed with it, the distributor against whom the determination was made may by petition request the Board of Finance and Revenue to review the action. A petition for review must state specifically the reason upon which the petitioner relies or must incorporate by reference the petition for redetermination in which the reasons have been stated. The petition must be supported by affidavit that it is not made for the purpo