August 28, 2014
The New Jersey Treasury, Division of Taxation is offering a voluntary compliance program that will end Aug. 28, so it’s time to come forward to register your business and file appropriate taxes in New Jersey. If you are an out-of-state motor carrier company (common carrier) conducting pickups or deliveries in New Jersey, you are required to register with the Division of Taxation and possibly file and pay selected taxes. The New Jersey Division of Taxation is conducting canvass activities at weigh stations and other locations to identify foreign business entities conducting business in New Jersey. If you aren’t properly registered with the Division of Taxation or owe taxes, you could be subject to enforcement action.
The voluntary compliance program will help you with registration and filing returns. The benefit of taking part in this program is that the taxpayer will be eligible for the favorable terms that are offered under the Voluntary Disclosure Program. These include relief from the late filing and lay payment penalties as well as a general look-back period of four years (three prior years and the current year.) The program also provides that no enforcement action will be taken by the NJ investigators should the taxpayer be uncovered while conducting compliance initiatives at weigh stations or checkpoints.
The general guidelines to be eligible for the Voluntary Disclosure Program are as follows:
- No previous contact with the taxpayer by the division or any of its agents;
- Taxpayer is not registered for the taxes they wish to come forward on;
- Taxpayer is not currently under any criminal investigation;
- Taxpayer must be willing to pay outstanding tax liabilities and file the prior year returns within a reasonable period.
To participate in this program, the business or its authorized representative must apply by emailing the Division of Taxation at firstname.lastname@example.org. The email could include the following:
- Applicant’s complete name FID#, address and phone number.
- Point of contact for the request. Include a power of attorney if you want to appoint a representative.
- The years your company has been conducting pickups or deliveries in New Jersey.
All you need to do is send an email so NJ Division of Taxation sees you want to comply; they will contact you to work out particulars. It all starts with an email. If you have questions, please contact PMTA at 717-761-7122.