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Florida Proposed Rules


Rule Number:12-25.038
Rule Title:Voluntary Disclosure of Liabilities for Other Taxes
Next Step:A hearing will be held if requested within 21 days of the publication of the Notice of Proposed Rule. The scheduled hearing will be announced in the Florida Administrative Register and published on the Department's website, if a hearing is requested in writing.


Package Filed with JAPC:September 24, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, pp. 3954-3958)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, pp. 3791-3792)
Workshop Information:April 1, 2020
Draft Rule Language:April 1, 2020
Notice of Rule Development:March 16, 2020 (Vol. 46, No. 52, p. 1139)

Purpose:    These rule changes are necessary to revise Part II of Chapter 12-25, F.A.C., in order to simplify and clarify the process for conducting a certified audit pursuant to Section 213.285, F.S. Proposed for repeal to retain the focus of the Certified Audit Program on sales and use tax.