The Pennsylvania Department of Revenue (“Department”) issued guidance on Pennsylvania’s 2017 Tax Amnesty Program (“Program”). The amnesty period begins April 21, 2017 and ends June 19, 2017. All taxes owed to the Commonwealth and administered by the Department qualify for amnesty, and the eligible periods are those where a delinquency exists as of December 31, 2015. Eligible taxes include, but are not limited to, sales and use, hotel occupancy, liquid fuel, and gross receipts.
To participate in the Program, eligible taxpayers must do the following:
The following taxpayers do not qualify for the Program:
Taxpayers under administrative or judicial appeal may participate in the Program, but they must withdraw any appeals relating to amnesty periods. Additionally, taxpayers who participate in the Program forfeit their rights to protest or pursue administrative or judicial proceedings regarding tax amnesty returns or any refunds paid under the Program.