Form DR-370060 "Refund Sampling Methodology Application for Sales and Use Tax" - Florida

What Is Form DR-370060?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2002;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form DR-370060 by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-370060 "Refund Sampling Methodology Application for Sales and Use Tax" - Florida

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General Instructions
Sales and Use Tax
Sales and Use Tax
■ All of Part I is required
and must be completed.
■ Complete Part II or III, not
both.
■ Submit one Refund
Sampling Methodology
Application per sample.
■ Provide an explanation if
you are unable to answer
any of the questions.
If you have questions or need assistance completing this
■ An incomplete Refund
form, call:
Sampling Methodology
850-488-8937
Application may cause a
delay in processing.
Mail completed form, attachments and documentation to:
■ Part IV must be signed, as
appropriate.
FLORIDA DEPARTMENT OF REVENUE
■ Attach:
REFUNDS SUBPROCESS
PO BOX 6470
✓ a properly executed
TALLAHASSEE FL 32314-6470
Power of Attorney
(Form DR-835), if
applicable.
✓ audited financial
statements, if
applicable.
✓ written responses to
each of the questions.
DR-370060
N. 10/02
for
for
for
General Instructions
Sales and Use Tax
Sales and Use Tax
■ All of Part I is required
and must be completed.
■ Complete Part II or III, not
both.
■ Submit one Refund
Sampling Methodology
Application per sample.
■ Provide an explanation if
you are unable to answer
any of the questions.
If you have questions or need assistance completing this
■ An incomplete Refund
form, call:
Sampling Methodology
850-488-8937
Application may cause a
delay in processing.
Mail completed form, attachments and documentation to:
■ Part IV must be signed, as
appropriate.
FLORIDA DEPARTMENT OF REVENUE
■ Attach:
REFUNDS SUBPROCESS
PO BOX 6470
✓ a properly executed
TALLAHASSEE FL 32314-6470
Power of Attorney
(Form DR-835), if
applicable.
✓ audited financial
statements, if
applicable.
✓ written responses to
each of the questions.
DR-370060
N. 10/02
DR-370060
Refund Sampling Methodology Application
N. 10/02
Page 1
FOR DOR USE ONLY
Approval # _______________________________________________
Approved (date) ___________________
PART I – all of Part I is REQUIRED and must be completed
Also reference Rule 12-26, F.A.C.
The submission of this application will not toll the statute of non-claim. However, filing an Application for Refund (Form
DR-26S) with the Department will toll the statute for refund. Complete Part 1 and Part II or Part III and attach appropriate
documentation. Part IV must be completed and signed, as appropriate, or the form is not complete. Type or print clearly.
QUESTIONS
INFORMATION/GUIDELINES
Name of applicant/payee:
A
Provide the name, address and
contact numbers of the applicant/
payee. Payee is the person (entity)
Mailing address:
City, State, ZIP:
that remitted tax payment to the
Department. If the applicant is not
Location address (other than above):
City, State, ZIP:
the payee, an assignment of rights
should be included with the refund
Business telephone number (include area code):
Home telephone number (include area code):
documentation.
(
)
(
)
Fax number including area code (optional):
E-mail address (optional):
(
)
Provide the Sales Tax Registration
B
Sales tax registration number:
Number for the applicant requesting
-
-
-
/
the refund.
Indicate the collection period and
C
(1) Collection Period: _________________________________________________________
date taxes were remitted to the
Note: Do not include period(s) outside the statute of limitation for refund.
Department.
(2) Date sales tax was paid to the Department _____________________________________
D
(1) Certified Audit Program: This option requires registration in the Certified Audit Program
Indicate which sampling approach
pursuant to s. 213.285, F.S. All required forms and documentation shall be provided
you will be using by checking one of
through the qualified practitioner as provided in Rule 12-25.051, F.A.C. (Mail the Refund
the boxes below:
Sampling Methodology Application and other information directly to Certified Audit.)
❏ (1) Certified Audit Program
FLORIDA DEPARTMENT OF REVENUE
CERTIFIED AUDIT SUBPROCESS
❏ (2) C. P. A. Attestation
SOUTHWOOD 3RD FL
❏ (3) Department of Revenue
PO BOX 5139
TALLAHASSEE FL 32399
Approved Methodology
(2) C. P. A. Attestation: All sampling methods under this option, whether statistical or non-
Note:
statistical, will be performed in accordance with Rule 12-26.0041, F.A.C. Refund requests
All sampling methods, whether
using a sampling method conducted through attestation by a certified public accountant
statistical or non-statistical, will be
pursuant to the authority of s 212.12(6)(c)3., F.S., are attestation engagements that are
conducted under Statements on Standards for Attestation Engagements, #10 – Agreed
performed in accordance with Rule
Upon Procedures. Any non-statistical sampling method must be agreed upon and
12-26.0041, F.A.C.
approved in writing by the Department. A taxpayer that elects to conduct the sample by
attestation by a Certified Public Accountant should attach a properly executed Power of
Attorney (Form DR-835).
(3) Department of Revenue Approved Methodology: All methodology whether statistical or
non-statistical under this option must be approved by the Department in writing prior to a
refund being granted.
Name of person(s) planning and/or conducting the sample Degree(s) earned:
If you have selected (2) or (3) in
E
question D above, complete this
Title:
Business telephone number (include area code):
step. Provide the name, title and
telephone number of person(s)
planning and/or conducting the
Attach documentation of the source(s) of sampling training, course name(s), curriculum,
sample including degrees earned.
date(s) of completion or attach a copy of the certificate of completion from the Department of
Revenue sampling training course. A taxpayer that elects to conduct the sample through a
representative should attach a properly executed Power of Attorney (Form DR-835). For more
information about the Department of Revenue sampling training course, contact the Refunds
Subprocess at 850-488-8937.
In your response, describe why the records you have chosen should be sampled
F
Explain why you are sampling.
instead of detailed. Describe the advantages of sampling these records.
PART I – continued, ATTACH detailed answers to all questions with this form.
Page 2
QUESTIONS
INFORMATION/GUIDELINES
G
Describe the nature of your business
In your response, describe the following items in detail and how they pertain to your
operations.
business (if applicable):
• General nature of business / industry
• Divisions/locations
• Internal controls
• Safeguards for records
• Reliability of records
• Changes in any of the above during
• Seasonal and business cycle effects
the refund period
H
Explain how your records are kept.
In your response, describe in detail how your records are kept; (i.e., alphabetical,
numerical, date order, vendor, machine sensitive, microfiche/microfilm, hard copy,
electronic record). This includes any software applications used in the production or
storage of your records, (e.g., Quickbooks, Peachtree). Also provide a chart of
accounts from the refund period, including a numbered chart of accounts and any
other necessary descriptions. If the chart of accounts changed during the refund
period, provide copies of all charts of accounts from the refund period. Be sure to
include any changes in accounting or recordkeeping procedures or personnel during
the refund period.
I
Identify the following for the
(1) Identify the types of transactions in the population to be sampled. The population
population to be sampled.
to be sampled is all accounts, invoices, vendors, or other records (i.e., non-
taxable sales, use tax accrued in error, etc.)
(1) Types of transactions
(2) All items to be included
(2) Identify all accounts, invoices, vendors, or other records to be included in the
population to be sampled.
(3) All items to be excluded
(4) Total number of transactions (or
(3) Identify all accounts, invoices, vendors, or other items to be excluded from your
invoices)
population to be sampled. Provide an explanation for why items are excluded.
(5) Total dollar value of the
(4) Provide the total number of invoices in the population to be sampled. Population
transactions
to be sampled means the records from which the sample will be drawn.
Note:
(5) Provide the dollar value of the invoices in the population to be sampled in (4)
Fixed assets cannot be sampled.
above.
J
Describe how the following items will
Describe how the items identified will be handled.
be handled if found in the sample:
extra-ordinary items, corrections,
Note: The completed sample will include both underpayments and
reclassifications, tax-only items,
overpayments of tax in projecting the refund amount. Missing records
voids, duplicates, installments, and
selected in the random sample that cannot be located will be taxable.
credits.
Identify which sampling method you will be using by checking one of the boxes below:
K
Non-statistical Sampling
Statistical Sampling
Complete Part II ONLY
Complete Part III ONLY
PART II – Non-statistical Sampling
Complete either Part II or Part III, not both.
Identify the sample selection method you will be using.
A
Simple random sample
Systematic random sample
Cluster, please explain
Without stratification
Without stratification
With stratification
With stratification
Other, please explain
Other, please explain
B
Describe the advantages of the chosen method. Attach a detailed description.
C
Explain your sampling plan in detail noting the following items.
1. Type of sample (imaging, journals, time
4. Number of ranges
8. Method of establishing correspondence
periods, microfiche, etc.)
5. Population size
9. Method of selecting and using spares
2. Beginning number for each range
6. Sample size
10. The estimator used (difference or ratio)
3. Ending number for each range
7. Method used to determine sample size
11. Other pertinent sampling plan
information
Page 3
NOTE: Submit one Refund Sampling Methodology Application per sample.
PART III – Statistical Sampling
Complete either Part II or Part III, not both.
A
Identify the sample selection method you will be using.
Simple random sample
Systematic random sample
Cluster, please explain
Without stratification
Without stratification
With stratification
With stratification
Other, please explain
Other, please explain
Describe the advantages of the chosen method. Attach a detailed description.
B
Explain your sampling plan in detail noting the following items.
C
7. For sample analysis:
1. Population size
6. If stratification is used:
a) Precision amount
2. Sample size
a) Method of determining stratum
b) Confidence level
3. Method used to determine sample
boundaries
c) Method used to calculate
size
b) Number of strata
precision
4. Method of selecting and using
c) Detail threshold amount
8. The estimator used (difference or
spares
ratio)
5. Method of calculating precision
9. Other pertinent sampling plan
information
Part IV must be completed.
PART IV – Certification
A
Under penalties of perjury, I declare that I have read the foregoing Refund Sampling Methodology Application and all
documents attached to it and that to the best of my information and belief the records referred to in them concerning the
refund request for the period________________ through ________________ are adequate and voluminous, as provided in
s. 212.12(6)(c), F.S., and in Rule 12-3.0012(3) and (4), F.A.C., for the entire period for which a refund is requested.
Name (Print or Type)
Federal Tax Identification Number
Signature and Title
Date
If the sampling will be conducted through either the Certified Audit Program or by C.P.A. attestation, selection (1) or (2) in
B
Question D of Part I of this form, Section B of Part IV must be completed and signed. If you have selected (3) in Question D
of Part I of this form, Section B of Part IV must be completed and signed or submit a complete set of audited financial
statements, with an unqualified opinion, for each fiscal year included in the refund period. For an incomplete current fiscal
year, you may submit unaudited financial statements.
I,_____________________________________________, certify that the above statement concerning the financial records
of _____________________________________________ in regards to the refund request filed with the Department of
Revenue under section 212.12(6)(c)3., F.S., is an accurate representation of such records as provided in s. 212.12(6)(c),
F.S., and in Rule 12-3.0012(3) and (4), F.A.C.
Name (Print or Type)
CPA license number
Signature
Date
CPA Firm Name
CPA Firm license number
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