Department of Taxation 2009 Year End Workshops on Kaua'i, Big Island, O'ahu and Maui

November 3, 2009

The Department of Taxation's 2009 Year End Workshops will begin on Kaua'i on Monday, November 23. Workshops on Maui and O'ahu, and in Kona and Hilo, will be held within the following weeks:

• KAUA'I: Monday, November 23, 2009
• MAUI: Monday, November 30, 2009
• O'AHU: Tuesday, December 1, 2009
• KONA: Monday, December 7, 2009
• HILO: Tuesday, December 8, 2009

Registration Form for 2009 Year End Workshops

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Woman Guilty of Tax Violations

November 4, 2009

HONOLULU - Josephine Q. Lopez, who was indicted by an Oahu Grand Jury on March 27, 2008, was charged with two Class C Felony counts of attempting to evade or defeat tax and two misdemeanor counts of willfully failing to file her individual income tax returns for 2004 and 2005. More ....

New Tax Audit Guideline

October 26, 2009 - Tax Audit Guideline 2009-01

Hawaii Civil Tax Penalty Matrix

The purpose of this document is to provide Compliance Division personnel with an analytical matrix of the various civil penalties assessable under Title 14, Hawaii Revised Statues.

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New Tax Audit Guideline

October 26, 2009 - Tax Audit Guideline 2009-02

Extending the Statute of Limitations on Assessment for Substantial Omissions

The purpose of this document is to provide Compliance Division personnel with an analytical matrix relating to extending the statute of limitations on assessment due to the discover of substantially omitted items.

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New Letter Ruling

October 9, 2009 - Letter Ruling 2009-06

HRS 235-110.9, 235-2.45(d)

The Department has issued its sixth letter ruling under TIR 2009-01. The letter ruling is a qualified high technology business comfort ruling for a previously qualified company on whether a proposed method of allocating credits generated from investments made on or after May 1, 2009 complies with HRS § 235-2.45(d), as amended by Act 178 SLH 2009. More ....