%PDF-1.6%âãÏÓ1 0 obj<>endobj2 0 obj<>endobj3 0 obj<>endobj5 0 obj<>endobj7 0 obj<>endobj8 0 obj<>>>endobj9 0 obj<>endobj10 0 obj<><><>]/P 9 0 R/S/Article/T()/Pg 11 0 R>>endobj11 0 obj<>/ProcSet[/PDF/Text]>>/Type/Page>>endobj12 0 obj<>endobj13 0 obj<>endobj15 0 obj<>endobj16 0 obj[10 0 R]endobj17 0 obj[11 0 R/XYZ 0 700.241 null]endobj18 0 obj[11 0 R/XYZ 0 527.689 null]endobj19 0 obj<>/A<>/PA<>/Border[0 0 0]>>endobj20 0 obj[19 0 R]endobj21 0 obj[11 0 R/XYZ 0 407.058 null]endobj23 0 obj[11 0 R/XYZ 0 218.727 null]endobj25 0 obj[11 0 R/XYZ 0 83.278 null]endobj26 0 obj<>/ProcSet[/PDF/Text]>>/Type/Page>>endobj27 0 obj[10 0 R]endobj28 0 obj[26 0 R/XYZ 0 729.393 null]endobj30 0 obj[26 0 R/XYZ 0 531.099 null]endobj31 0 obj[26 0 R/XYZ 0 73.4621 null]endobj32 0 obj<>/ProcSet[/PDF/Text]>>/Type/Page>>endobj33 0 obj[10 0 R]endobj34 0 obj[32 0 R/XYZ 0 143.136 null]endobj35 0 obj<>/ProcSet[/PDF/Text]>>/Type/Page>>endobj36 0 obj[10 0 R]endobj37 0 obj<>/A<>/Border[0 0 0]>>endobj38 0 obj[37 0 R]endobj39 0 obj<>endobj40 0 obj<>endobj41 0 obj<>endobj42 0 obj<>endobj43 0 obj<>endobj45 0 obj<>endobj49 0 obj(Georgia Department of Revenue)endobj50 0 obj<>endobj51 0 obj<>endobj52 0 obj<>endobj53 0 obj<>endobj54 0 obj[51 0 R]endobj55 0 obj(http://www.etax.dor.ga.gov/eft/credit.aspx\r)endobj56 0 obj(üÎ<ºÜuÿ$á}Æ)endobj57 0 obj<>endobj58 0 obj<>endobj59 0 obj(îÍ©ËáËØ»$)endobj60 0 obj<>endobj61 0 obj<>endobj62 0 obj<>endobj63 0 obj<>endobj66 0 obj<>stream/Artifact <>BDC EMC /Article <>BDC q0 18 612 756 reW* n0 0 0 rg0 i BT/T1_0 1 Tf0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 5.4023 0 0 5.4023 11.5763 700.241 Tm(l)Tj/T1_1 1 Tf( )Tj/T1_2 1 Tf9.9734 0 0 9.9734 22.6023 700.241 Tm(ACH-CREDIT Requirements)Tj/T1_1 1 Tf10.8045 0 0 10.8045 11.5763 673.0685 Tm(Must be registered with two other states. Brief letter with state names \and ID numbers.)Tj0 -2.557 TD(ACH-Credit is a method of electronically transferring funds. Unlike the \ACH-Debit method, where the taxpayer's bank account is )Tj0 -1.2 TD(debited by the GA. EFT Service Center, the ACH-Credit method requires th\e taxpayer to initiate the transfer. )Tj0 -1.1 TD( )TjT*(You should first contact your bank and make certain it can make transfer\s using the CCD+ with TXP ADDENDA Format. Once that is )Tj0 -1.2 TD(determined, you should provide your bank with the Department of Revenue'\s bank information \(see attached ACH Credit Bank )TjT*(Information\). )Tj0 -1.1 TD( )TjT*(If two transmission errors are made, this approval may be terminated and\ you will be required to make tax liability payments thr)Tj(ough )Tj0 -1.2 TD(the ACH-Debit method.)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 518.9503 Tm(EFT - How does it work?)Tj/T1_1 1 Tf10.8045 0 0 10.8045 11.5763 491.7778 Tm(Prior to selecting the ACH-CREDIT method you should contact your bank to\ ensure that it can electronically transfer payments usi)Tj(ng )Tj0 -1.2 TD(the CCD+ with TXP ADDENDA Format to the Department of Revenue's bank acc\ount. You must contact your bank each time a )TjT*(transfer is to be made, and provide the amount and any other information\ required for the CCD+ with TXP ADDENDA Format. You )Tj0 -1.2 TD(should contact your bank, per your bank's instructions, before the tax d\ue date to avoid any penalty and interest charges for a )Tj(late )Tj0 -1.2 TD(payment. A copy of the )TjET0 0 1 RG0.545 w 10 M 0 j 0 J []0 d 116.002 438.282 m279.356 438.282 lS0 0 1 rgBT/T1_1 1 Tf10.8045 0 0 10.8045 116.0022 439.916 Tm(CCD+ with TXP ADDENDA Format)Tj0 0 0 rg(, which provides payment information and must be used when a payment )Tj-9.665 -1.343 Td(is transferred, is attached.)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 398.3194 Tm(ACH - What is that?)Tj/T1_1 1 Tf10.8045 0 0 10.8045 11.5763 371.1469 Tm(ACH is the abbreviation for Automated Clearing House. The ACH is a centr\al distribution and settlement point, usually the Federa)Tj(l )Tj0 -1.2 TD(Reserve Bank, for the electronic clearing of debits and credits between \financial institutions. Every day millions of transactio)Tj(ns occur )TjT*(all over the nation, with funds being deleted from, or added to, the bal\ances of participating financial institutions, which in )Tj(turn reflect )Tj0 -1.2 TD(those transactions in their internal accounting for individual bank cust\omers. Because it is the least expensive and most effici)Tj(ent )Tj0 -1.2 TD(method of moving money, it is becoming more widely used than any other t\ransfer system. )Tj0 -1.1 TD( )Tj0 -1.1 TD(The taxpayer must contact his bank each time a transfer is to be made, a\nd provide the amount and other information required for)Tj( the )Tj0 -1.2 TD(CCD+ with TXP ADDENDA Format. Funds you authorize to be transferred will\ be deducted from your account and transferred into a )TjT*(Department of Revenue bank account. )Tj0 -1.1 TD( )Tj/T1_3 1 TfT*(Any transmission errors are the responsibility of the taxpayer and their\ bank.)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 218.7265 Tm(PAYMENT method)Tj/T1_4 1 Tf10.8045 0 0 10.8045 11.5763 191.5541 Tm(Electronic Funds Transfer)Tj/T1_1 1 Tf( will be the only acceptable means of payment. If you fall within the re\quired guidelines as stated in the )Tj0 -1.2 TD(new Georgia Law \(OCGA 48-2-32\), you must pay your tax liability throug\h EFT. The law also provides for a 10% penalty of the )TjT*(amount due if timely payment is not transferred by means of EFT after no\tification to set-up your account.)Tj/T1_4 1 Tf0 -2.557 TD(Fedwire)Tj/T1_1 1 Tf( transfers are )Tj/T1_3 1 Tf(not accepted)Tj/T1_1 1 Tf( by the Georgia Department of Revenue.)Tj/T1_4 1 Tf0 -2.557 TD(Unauthorized check payments)Tj/T1_1 1 Tf( may be subject to a EFT non-compliance penalty.)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 83.278 Tm(TAX RETURNS - Must I still submit my return?)Tj/T1_1 1 Tf10.8045 0 0 10.8045 11.5763 56.1055 Tm(Your tax return is still required on the regular due date for the partic\ular tax being paid. The completed tax return is used to)Tj( verify )Tj0 -1.2 TD(payment and update agency records. )Tj/T1_3 1 Tf(Failure to file a return will incur a penalty.)Tj/T1_1 1 Tf( Write )Tj/T1_3 1 Tf(EFT)Tj/T1_1 1 Tf( at top of return. )TjETEMC /Artifact <>BDC QEMC endstreamendobj68 0 obj<>stream/Artifact <>BDC EMC /Article <>BDC q0 18 612 756 reW* n0 0 0 rg0 i BT/T1_0 1 Tf0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 10.8045 0 0 10.8045 11.5763 759.6265 Tm( )Tj/T1_1 1 Tf0 -1.1 TD(SEND COMPLETED TAX RETURNS TO: P.O. BOX 740398, ATLANTA, GA 30374-0398.)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 720.6538 Tm(DUE DATES)Tj/T1_0 1 Tf10.8045 0 0 10.8045 11.5763 693.4814 Tm(You must contact your bank, per your bank's instructions, before your pa\yment due date. Using the ACH-Credit method of payment, )Tj0 -1.2 TD(you are solely responsible for the payment of your tax liability being c\redited to the Department of Revenue's account on or bef)Tj(ore the )TjT*(tax due date. )Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 640.4628 Tm(Payment due Dates are as follows:)Tj/T1_1 1 Tf10.8045 0 0 10.8045 15.4351 609.4316 Tm(SALES TAX - )Tj20.366 0 Td(20th)Tj/T1_0 1 Tf( of each month)Tj/T1_1 1 Tf-20.366 -1.771 Td(WITHHOLDING - )Tj20.366 0 Td(15th)Tj/T1_0 1 Tf( of each month)Tj/T1_1 1 Tf-20.366 -1.771 Td(MOTOR FUEL DISTRIBUTOR - )Tj20.366 0 Td(20th)Tj/T1_0 1 Tf( of each month)Tj/T1_1 1 Tf-20.366 -1.771 Td(CORPORATE ESTIMATED - )Tj20.366 0 Td(15th)Tj/T1_0 1 Tf( of each month)Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 531.0994 Tm(TXP ADDENDA Information)Tj/T1_0 1 Tf10.8045 0 0 10.8045 11.5763 503.927 Tm(The only format that the Department of Revenue accepts for ACH-Credit tr\ansactions is the NACHA CCD+ with TXP ADDENDA. )TjT*(Your bank must be able to transmit funds using this format. Otherwise th\e ACH-Debit method must be used. The following are the t)Tj(ax )TjT*(type codes and examples of the TXP ADDENDA for each tax type.)Tj0 -2.557 TD(\(Segment Identifier\)*\(Taxpayer ID\)*\(Tax Type Code\)*\(Tax Period En\d Date\)*\(Amount Type\)*\(Amount\)\\ )Tj/T1_3 1 Tf5.4023 0 0 5.4023 11.5763 422.7386 Tm(l)Tj/T1_0 1 Tf( )TjET0 0 0 RG0.545 w 10 M 0 j 0 J []0 d 22.602 421.105 m64.913 421.105 lSBT/T1_0 1 Tf10.8045 0 0 10.8045 22.6023 422.7386 Tm(Sales Tax )Tj-1.02 -1.2 Td(TXP*xxx-xx-xxxxx-x*041*YYMMDD*T*Amount\\ )Tj0 -1.1 TD( )Tj/T1_3 1 Tf5.4023 0 0 5.4023 11.5763 386.0032 Tm(l)Tj/T1_0 1 Tf( )TjET22.602 384.37 m96.732 384.37 lSBT/T1_0 1 Tf10.8045 0 0 10.8045 22.6023 386.0032 Tm(Withholding Tax )Tj-1.02 -1.2 Td(TXP*xxxxxxx-xx*011*YYMMDD*T*Amount\\ )TjT*( )Tj/T1_3 1 Tf5.4023 0 0 5.4023 11.5763 349.2677 Tm(l)Tj/T1_0 1 Tf( )TjET22.602 347.634 m141.15 347.634 lSBT/T1_0 1 Tf10.8045 0 0 10.8045 22.6023 349.2677 Tm(Motor Fuel Distributor Tax )Tj-1.02 -1.2 Td(TXP*xxxxx-x*050*YYMMDD*T*Amount\\ )TjT*( )Tj/T1_3 1 Tf5.4023 0 0 5.4023 11.5763 312.5323 Tm(l)Tj/T1_0 1 Tf( )TjET22.602 310.899 m166.335 310.899 lSBT/T1_0 1 Tf10.8045 0 0 10.8045 22.6023 312.5323 Tm(Corporate Estimated Income Tax )Tj-1.02 -1.2 Td(TXP*xxxxxxxxx-xx*021*YYMMDD*T*Amount\\ )Tj0 -2.557 TD(The Addenda begins with TXP, then an asterisk\(*\) in each position show\n\(this separates each field\).)Tj0 -2.557 TD(Insert the taxpayer ID next with the exact number of digits shown in the\ example. )Tj0 -1.1 TD( )TjT*(The tax type code is given in each example as it should be entered \(041\-Sales & Use, 011-Withholding, 050-Motor Fuel Distributor)Tj(, )Tj0 -1.2 TD(021-Corporate Estimated\))Tj0 -2.557 TD(The tax period end date is always YYMMDD - \(EXAMPLE-001130 for end date\ of November 30, 2000\). )Tj0 -1.1 TD( )TjT*(Next is always a T signifying a tax payment. )Tj0 -2.557 TD(Last is the amount of the payment. The amount should not include a dolla\r sign or decimal point, but it should always include ce)Tj(nts )Tj0 -1.2 TD(even if it is 00 \(EXAMPLE-1000000 would equate to a payment of $10,000.\00\). )Tj0 -1.1 TD( )Tj/T1_4 1 TfT*(NOTE:)Tj/T1_0 1 Tf( Errors in the TXP Addenda could result in a delay in processing your pa\yment. )Tj/T1_2 1 Tf9.9734 0 0 9.9734 11.5763 64.7233 Tm(2003-2006 Bank Holidays)Tj/T1_1 1 Tf10.8045 0 0 10.8045 11.5763 37.5508 Tm(Holidays Observed by the Federal Reserve *)TjETEMC /Artifact <>BDC QEMC endstreamendobj70 0 obj<>stream/Artifact <>BDC EMC /Article <>BDC q0 18 612 756 reW* n0 0 0 rg0 i BT/T1_0 1 Tf0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 10.8045 0 0 10.8045 185.9924 748.9435 Tm(2003)Tj9.714 0 Td(2004)Tj9.714 0 Td(2005)Tj9.714 0 Td(2006)Tj-44.643 -2.343 Td(New Year's Day)Tj/T1_1 1 Tf15.5 0 Td(Wednesday, )Tj0 -1.2 TD(January 1)Tj9.714 1.2 Td(Thursday, )TjT*(January 1)Tj9.714 1.2 Td(Saturday, )TjT*(January 1*)Tj9.714 1.2 Td(Monday, )TjT*(January 1)Tj/T1_0 1 Tf-44.643 -2.343 Td(Martin Luther King Jr. Birthday)Tj/T1_1 1 Tf15.5 0 Td(Monday, )TjT*(January 20)Tj9.714 1.2 Td(Monday, )TjT*(January 19)Tj9.714 1.2 Td(Monday, )TjT*(January 17)Tj9.714 1.2 Td(Monday, )TjT*(January 16)Tj/T1_0 1 Tf-44.643 -2.343 Td(Presidents' Day)Tj/T1_1 1 Tf15.5 0 Td(Monday, )Tj0 -1.2 TD(February 17)Tj9.714 1.2 Td(Monday, )TjT*(February 16)Tj9.714 1.2 Td(Monday, )TjT*(February 21)Tj9.714 1.2 Td(Monday, )TjT*(February 20)Tj/T1_0 1 Tf-44.643 -2.343 Td(Memorial Day)Tj/T1_1 1 Tf15.5 0 Td(Monday, )TjT*(May 26)Tj9.714 1.2 Td(Monday, )TjT*(May 31)Tj9.714 1.2 Td(Monday, )TjT*(May 30)Tj9.714 1.2 Td(Monday, )TjT*(May 29)Tj/T1_0 1 Tf-44.643 -2.343 Td(Independence Day)Tj/T1_1 1 Tf15.5 0 Td(Friday, )TjT*(July 4)Tj9.714 1.2 Td(Monday, )TjT*(July 4)Tj9.714 1.2 Td(Monday, )TjT*(July 4)Tj9.714 1.2 Td(Tuesday, )TjT*(July 4)Tj/T1_0 1 Tf-44.643 -2.343 Td(Labor Day)Tj/T1_1 1 Tf15.5 0 Td(Monday, )TjT*(September 1)Tj9.714 1.2 Td(Monday, )TjT*(September 6)Tj9.714 1.2 Td(Monday, )TjT*(September 5)Tj9.714 1.2 Td(Monday, )TjT*(September 4)Tj/T1_0 1 Tf-44.643 -2.343 Td(Columbus Day)Tj/T1_1 1 Tf15.5 0 Td(Monday, )TjT*(October 13)Tj9.714 1.2 Td(Monday, )TjT*(October 11)Tj9.714 1.2 Td(Monday, )TjT*(October 10)Tj9.714 1.2 Td(Monday, )TjT*(October 9)Tj/T1_0 1 Tf-44.643 -2.343 Td(Veterans Day)Tj/T1_1 1 Tf15.5 0 Td(Tuesday, )TjT*(November 11)Tj9.714 1.2 Td(Thursday, )TjT*(November 11)Tj9.714 1.2 Td(Friday, )TjT*(November 11)Tj9.714 1.2 Td(Saturday, )TjT*(November 11*)Tj/T1_0 1 Tf-44.643 -2.343 Td(Thanksgiving Day)Tj/T1_1 1 Tf15.5 0 Td(Thursday, )TjT*(November 27)Tj9.714 1.2 Td(Thursday, )TjT*(November 25)Tj9.714 1.2 Td(Thursday, )TjT*(November 24)Tj9.714 1.2 Td(Thursday, )TjT*(November 23)Tj/T1_0 1 Tf-44.643 -2.343 Td(Christmas Day)Tj/T1_1 1 Tf15.5 0 Td(Thursday, )Tj0 -1.2 TD(December 25)Tj9.714 1.2 Td(Saturday, )TjT*(December 25*)Tj9.714 1.2 Td(Monday, )TjT*(December 25)Tj9.714 1.2 Td(Monday, )TjT*(December 25)Tj-44.643 -2.343 Td(Please note that monies are not )TjT*(transferred on these dates, due to )TjT*(the Federal Reserve being closed. )TjT*(You must transmit your funds to )TjT*(the Department of Revenue in )TjT*(enough time for the monies to )TjT*(settle on the due date or before the )TjT*(due date. Any late payments will )TjT*(be subject to penalties and interest. )Tj0 -1.1 TD( )Tj/T1_0 1 TfT*(If a tax due date falls on any of )Tj0 -1.2 TD(these holidays or on a weekend, )TjT*(then the tax is due in the State's )TjT*(bank account on the following )TjT*(business day.)TjETEMC /Artifact <>BDC QEMC endstreamendobj72 0 obj<>stream/Artifact <>BDC EMC /Article <>BDC q0 18 612 756 reW* n0 0 0 rg0 i BT/T1_0 1 Tf0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 10.8045 0 0 10.8045 96.0832 752.4992 Tm( )Tj-6.512 -1.1 Td(Georgia Department of Revenue )Tj3.387 -1.2 Td(EFT SECTION )Tj-2.903 -1.2 Td(1800 Century Blvd NE, Suite )Tj4.778 -1.2 Td(17235 )Tj-2.569 -1.2 Td(Atlanta, GA 30345)Tj-1.516 -1.2 Td(e-mail: )TjET0 0 1 RG0.545 w 10 M 0 j 0 J []0 d 71.757 674.153 m153.72 674.153 lS0 0 1 rgBT/T1_0 1 Tf10.8045 0 0 10.8045 71.7568 675.7869 Tm(doreft@dor.ga.gov)Tj0 0 0 rg2.127 -1.343 Td( )Tj0 -1.2 TD( )Tj/T1_1 1 Tf-6.75 -1.2 Td(If you have questions regarding )Tj0.779 -1.2 Td(EFT Policies or Procedures, )Tj3.75 -1.2 Td(please call:)Tj/T1_0 1 Tf( )Tj/T1_1 1 Tf-3.965 -1.914 Td(Metro )Tj-0.154 -1.2 Td(Atlanta)Tj/T1_0 1 Tf( )Tj-0.222 -1.2 Td(404-417-)Tj0.833 -1.2 Td(2220 )Tj1 -1.1 Td( )Tj/T1_1 1 Tf2.896 4.7 Td(Toll Free)Tj/T1_0 1 Tf( )Tj0.125 -1.2 Td(800-659-)Tj0.833 -1.2 Td(1855)Tj/T1_1 1 Tf4.827 2.4 Td(FAX)Tj/T1_0 1 Tf( )Tj-0.805 -1.2 Td(404-417-)Tj0.833 -1.2 Td(2237)Tj-3.979 -3.4 Td( )Tj/T1_1 1 Tf-6.75 -1.2 Td(If you have questions regarding )Tj0.542 -1.2 Td(EFT Registration, please call: )Tj0.021 -1.914 Td(Metro )Tj-0.154 -1.2 Td(Atlanta)Tj/T1_0 1 Tf( )Tj-0.222 -1.2 Td(404-417-)Tj0.833 -1.2 Td(4490 )Tj5.729 3.6 Td( )Tj/T1_1 1 Tf3.021 0 Td(Toll Free)Tj/T1_0 1 Tf( )Tj0.125 -1.2 Td(800-602-)Tj0.833 -1.2 Td(8477)Tj-3.979 -2.4 Td( )Tj/T1_1 1 Tf-6.304 -1.2 Td(To register your company for )Tj0.749 -1.2 Td(EFT payments, FAX your )Tj2.473 -1.2 Td(registration to:)Tj/T1_0 1 Tf2.208 -2.557 Td(FAX )Tj-1.833 -1.2 Td(404-417-4375 )Tj0 -1.2 TD(404-417-4309)Tj2.708 -1.2 Td( )Tj/T1_1 1 Tf-6.554 -1.2 Td(Or, MAIL your registration to:)Tj/T1_0 1 Tf0.168 -2.557 Td(Georgia Department of Revenue )Tj1.234 -1.2 Td(TAXPAYER SERVICES )Tj3.057 -1.2 Td(DIVISION )Tj-0.751 -1.2 Td(PO Box 49512 )Tj-2.013 -1.2 Td(Atlanta, GA 30359-1512)Tj4.86 -1.2 Td( )TjETEMC /Artifact <>BDC QEMC endstreamendobj74 0 obj<>stream
