When Is An Account Created?

There a several instances when accounts must be created in the system. An account is created when:

• The taxpayer is registered for a tax obligation, or has any financial interactions with the tax authority.

• The taxpayer is registered for a new tax type. The account is created to track the obligations of the taxpayer to file or pay taxes.

• An estimated payment is received from a taxpayer for a tax that is not yet registered. The account must be created to hold the estimated payment.

• A non-filer is identified, and the tax authority decides to send a default tax assessment or penalty.