DOR

Current Regulations
Whereas the Georgia Department of Revenue is the state agency responsible for the administration and collection of revenue for state agencies and state-sponsored programs, the number of rules and regulation necessary for proper administration currently exceed one thousand (1,000).

Regulations of the Georgia Department of Revenue regarding the various aspects of taxation for all types of businesses may be found at the following website of the Georgia Secretary of State: Dept. of Revenue Regulations.

Available Resources
Other resources available to help any business with regulatory issues include:

• Georgia Department of Revenue Homepage - Info, forms, pubs, instructions, etc.
• The Customer Service Center at the DOR's Headquarters - Walk-in assistance
• DOR Regional Offices throughout the State - Walk-in convenience to all GA citizens
• The Registration and Licensing Unit of the Georgia Department of Revenue - Provides personal assistance to businesses with licensing and registrations, as well as allowing certain licensing and registrations to be renewed online
• Georgia.gov website - Allows for online registration for sales tax and withholding tax identification
• The State Tax Registration Application Booklet - Provides information and instructions to businesses about the tax registration process

Required Changes in the Law
Areas where a change in the law would be required include:

• Eradication of the Beer and Wine Signature Bonds.
• Allowance of a Continuous Bond on liquor.

The above two items have been effectively accomplished through the recent passage of House Bill 1248 by the 2006 Session of the Georgia General Assembly. As of April 14, 2006, the bill is awaiting the signature of the Governor to be codified into law.

• Allowance of electronic signatures on on-line applications that are submitted via e-mail.

Current Process Evaluation Techniques
The Department employs two major methods in evaluating its current regulatory processes to identify areas of improvement on regulatory compliance. The major methods are

(a) Comments from Practitioners (comments made at seminars, and comments made during the regulation promulgation process) and
(b) Comments and Suggestions of the Commissioner's Advisory Committee.

These methods have proved very effective in considering improvements to various processes. Various other minor methods within each division of the Department are also used to evaluate possible areas of improvement.

Success Stories
The Department of Revenue is currently implementing the eFile/ePay System which will allow businesses to file withholding and sales tax returns and payments electronically. The initial phase (withholding tax) is schedule to be operational in late April 2006. Details of the program can be found on the Department's website.

During the 2006 Alcohol Renewal Season, the Registration and Licensing Unit relaxed the requirement that certain line items of the alcohol renewal application be exact in order to process the renewal. By taking a more lenient position, the Department was able to avoid rejection of several hundred renewal applications, allowed businesses to continue operations, and provided comfort that the businesses were not technically in violation of the law.

Possible Sources of Difficulty
For many employers employing domestic workers, the requirement to file monthly or quarterly withholding tax returns and payments is burdensome relative to the amount of tax submitted per person. Suggestions have been made to allow for annual filing where the cumulative tax liability does not exceed a minimum threshold.

Methods to Improve Small Business Requirements
The Department of Revenue utilizes Customer Service Surveys at the walk-in sites of the headquarters and regional offices. Taxpayers are asked to rate and comment on various elements of customer satisfaction. These surveys are prepared by taxpayers at the completion of their business appointment with a DOR representative.  Results of the surveys are used to address areas of improvement by DOR personnel.

The Department of Revenue also uses an on-line survey form in the newly implemented eFile/ePay System.

The Taxpayer Advocate of the Administration Division, who serves to resolve imminent taxpayer problems, categorizes and tracks various issues of taxpayer complaints.