Some tax types, such as sales and use, support multiple filing
frequencies: typically monthly, quarterly or annually. A tax authority
may request a company filing quarterly or annually to file more frequently
if their revenue increases. It's not as common for a taxpayer filing
monthly to switch to quarterly or annually if the revenue decreases,
but it is possible. If a tax role's effective filing calendar is changed,
existing obligations for the previous filing frequency need to be
adjusted or canceled.
When a change is made to the effective filing calendar for a tax
role, the following obligation processing occurs:
- If a new calendar is added or an existing calendar has its effective
date moved back, filing period obligations with a start date on or
after the new effective date are canceled. If a filing period obligation
exists with a start date prior to the new calendar effective date
and an end date after that date, the obligation end date is adjusted
to be the new calendar effective date minus one day.
- If a calendar is deleted or an existing calendar has its effective
date moved forward, filing period obligations with a start date on
or after the changed or deleted calendar's prior effective date are
canceled. If a filing period obligation exists with a start date prior
to the old calendar effective date and an end date after that date,
the obligation end date is adjusted to align with the obligation's
filing period end date.
- New filing period obligations are created to bring the tax role
up to date for the effective calendar change as at the current business
date, if required. Note that the system executes the same obligation
creation logic that is invoked when the tax role is added. In this
situation, the system creates obligations starting from the end date
plus one day of the latest valid filing period obligation after the
adjustments described above are complete.
Note: The system does not allow changes to both the filing calendar
collection and the tax role start / end dates. These changes must
be done in separate distinct updates.
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