For tax types that are filing period based, the onus is on the taxpayer to file the return and pay the appropriate assessment on time. This section describes the configuration provided for defining and determining due dates.
When should the taxpayer file the return for a given filing period? When defining filing periods for a filing calendar you also define the statutory Due Date of the return along with the Grace Date. For taxpayers that request an extension to their filing date, an Override Filing Due Date may be defined on the specific obligation. An Override Due Date may also be automatically calculated by the system when an obligation's end date differs significantly from the filing period end date. The obligation type defines an Override Filing Grace Days. The base logic that determines the statutory and override due dates for an obligation uses the override filing grace days in its calculation of the override filing grace date.
Typically the statutory payment due date for a filing period is the same date as the statutory filing due date. However, the dates may be extended independently. Extensions to a payment date are also defined on a specific obligation using the Override Payment Due Date. Also note that the grace date for the payment due date is calculated differently. Instead of using the explicit Grace Date on the filing calendar, the obligation type defines a Payment Grace Days. The logic in the base algorithms that determine if a payment is made on time (whether it be for the statutory due date or the override payment due date) considers the grace days in its calculations.
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