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ACH-CREDIT RequirementsEFT -
How does it work?ACH - What is that?
PAYMENT methodTAX RETURNS - Must I still submit my return?
DUE DATESTXP ADDENDA Information
EFT-002 Georgia ACH Credit Taxpayer Registration Authorization Form (rev 11/08)
EFT-003 Georgia EFT Information
Change Form (rev 11/08)
Must be registered with two other states. Brief letter with state names and ID numbers.
ACH-Credit is a method of electronically transferring funds. Unlike the ACH-Debit
method, where the taxpayer's bank account is debited by the GA. EFT Service Center,
the ACH-Credit method requires the taxpayer to initiate the transfer.
You should first contact your bank and make certain it can make transfers using
the CCD+ with TXP ADDENDA Format. Once that is determined, you should provide your
bank with the Department of Revenue's bank information (see attached ACH Credit
If two transmission errors are made, this approval may be terminated and you will
be required to make tax liability payments through the ACH-Debit method.
Prior to selecting the ACH-CREDIT method you should contact your bank to ensure
that it can electronically transfer payments using the CCD+ with TXP ADDENDA Format
to the Department of Revenue's bank account. You must contact your bank each time
a transfer is to be made, and provide the amount and any other information required
for the CCD+ with TXP ADDENDA Format. You should contact your bank, per your bank's
instructions, before the tax due date to avoid any penalty and interest charges
for a late payment. A copy of the CCD+ with TXP ADDENDA Format,
which provides payment information and must be used when a payment is transferred,
ACH is the abbreviation for Automated Clearing House. The ACH is a central distribution
and settlement point, usually the Federal Reserve Bank, for the electronic clearing
of debits and credits between financial institutions. Every day millions of transactions
occur all over the nation, with funds being deleted from, or added to, the balances
of participating financial institutions, which in turn reflect those transactions
in their internal accounting for individual bank customers. Because it is the least
expensive and most efficient method of moving money, it is becoming more widely
used than any other transfer system.
The taxpayer must contact his bank each time a transfer is to be made, and provide
the amount and other information required for the CCD+ with TXP ADDENDA Format.
Funds you authorize to be transferred will be deducted from your account and transferred
into a Department of Revenue bank account.
Any transmission errors are the responsibility of the taxpayer and their bank.
Electronic Funds Transfer will be the only acceptable
means of payment. If you fall within the required guidelines as stated in the new
Georgia Law (OCGA 48-2-32), you must pay your tax liability through EFT. The law
also provides for a 10% penalty of the amount due if timely payment is not transferred
by means of EFT after notification to set-up your account.
Fedwire transfers are not accepted by
the Georgia Department of Revenue.
Unauthorized check payments may be subject to a EFT non-compliance
Your tax return is still required on the regular due date for the particular tax
being paid. The completed tax return is used to verify payment and update agency
records. Failure to file a return will incur a penalty. Write EFT
at top of return.
SEND COMPLETED TAX RETURNS TO: P.O. BOX 740398, ATLANTA, GA 30374-0398.
You must contact your bank, per your bank's instructions, before your payment due
date. Using the ACH-Credit method of payment, you are solely responsible for the
payment of your tax liability being credited to the Department of Revenue's account
on or before the tax due date.
Payment due Dates are as follows:
SALES TAX -
20th of each month
15th of each month
MOTOR FUEL DISTRIBUTOR -
20th of each month
CORPORATE ESTIMATED -
15th of each month