HomeMy WebLinkAboutHCTAT-PIWR Penalty Interest Waiver Request 10-2024
FORM HCTAT – PIWR (10/2024)
FORM
HCTAT-PIWR
(10/2024)
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS TAX
PENALTY/INTEREST WAIVER REQUEST
*Please note that waiver of penalty/interest requests cannot be approved without payment of Hawaii County
Transient Accommodations Taxes in full. Please make out a separate check for the penalty/interest portion,
which will be returned if this request is approved. *
Date Submitted: ______________________________ Tax ID Number: TA- _ _ _ - _ _ _ - _ _ _ _ - _ _
Taxpayer Name: ____________________________________________________________________
Mailing Address: (to be used for related correspondence and/or refunds associated with this request.)
Street City State Zip Code
Phone Number: ( ) ___________________________________ ☐ Home ☐ Cell ☐ Work
Filing Period(s) & Form filed that you are requesting a waiver: (example: January 2023 TA-1)
In the area provided below, please give a detailed explanation for your request, along with any supporting facts.
You may use a separate sheet of paper or a letter if necessary. Be sure to attach any relevant documentation
supporting your request for a waiver of penalty/interest. (Please print or write legibly in blue or black ink). PLEASE
ALLOW APPROXIMATELY 4-6 WEEKS TO PROCESS THIS REQUEST. REQUESTS MAY TAKE LONGER DURING PEAK
COLLECTION PERIODS.
Printed Name: ______________________________________________________________________________
Signature: __________________________________________________________________________________
By signing this form, I attest under penalty of perjury that the above information is true and correct.
HCTAT INTERNAL USE ONLY
☐ Approved ☐ Denied
Penalty: ____________________ Interest: ____________________ Total Waived: ___________________________
Reason for denial: ______________________________________________________________________________________
Division Head: ___________________________________ Director: ________________________________________
FORM HCTAT – PIWR (10/2024)
FORM
HCTAT-PIWR
(10/2024)
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS TAX
PENALTY/INTEREST WAIVER REQUEST
INSTRUCTIONS
PLEASE REVIEW THIS IMPORTANT INFORMATION BEFORE COMPLETING YOUR REQUEST.
A taxpayer may request a waiver of any penalty/interest assessed by the Hawaii County Transient
Accommodations Tax Office in relation to their Transient Accommodation Tax filing/payment. This request is
required to be completed, signed and dated with all supporting documentation and payments. SUBMIT YOUR
CHECKS PAYABLE TO: THE DIRECTOR OF FINANCE: (IF PENALTIES AND INTEREST ARE WAIVED, THE PENALTY
AND INTEREST CHECK WILL BE RETURNED TO YOU). Requests that are not accompanied by the supporting
documentation, payment of taxes, penalties and interest, will be considered incomplete and will be
rejected.
The following “reasons” for late payment are common examples which are NOT sufficient enough for waiver of
penalties and/or interest. Requests for reasons below will be denied:
• “I did not receive a tax bill.”
• “I forgot.”
• “I was out of town or country.”
• “I did not have enough money to pay the tax on the deadline.”
• “I’ve paid on time for 30 years and think I should not be penalized this time.”
• “I did not pay due to (some special event).”
• “My bank returned the check in error.”
• “Your website rejected my payment.”
• “I thought my bookkeeper/management company, etc. was going to pay.”
• “I sold my property and forgot to pay my taxes.”
Requests MUST be accompanied by documentation/proof supporting the reason for request, i.e., check(s)
lost in mail will need check ledger copies and bank statements. Hospitalizations require discharge records;
death requires copies of death certificate, etc.
Send HCTAT Waiver of Penalty/Interest Request with supporting documentation and payments to:
County of Hawaii
Department of Finance TAT Office
25 Aupuni St., STE 1101
Hilo, HI 96720