The Alcohol and Tobacco Tax and Trade Bureau (TTB) announced Tuesday that it will postpone tax payments and filing deadlines as its constituent businesses grapple with the effects of the COVID-19 pandemic.
“To assist these businesses during this period, we are postponing several filing and payment due dates for 90-days where the original due date falls on or after March 1, 2020, through July 1, 2020,” the agency wrote in its Industry Circular on Tuesday.
The TTB is doing the following:
- “Postponing tax payment due dates for wine, beer, distilled spirits, tobacco products, cigarette papers and tubes, firearms, and ammunition excise taxes.
- Postponing filing due dates for excise tax returns.
- Postponing filing due dates for submission of operational reports.
- Postponing filing due dates for claims for credit or refund by producers.
- Postponing filing due dates for claims by manufacturers of nonbeverage products.
- Postponing due dates for submission of export documentation.
- Considering emergency variations from regulatory requirements for affected businesses on a case-by-case basis.
- Reviewing requests for relief from penalties based on reasonable cause.”
Though the TTB has delayed excise tax payments for domestic beer, the U.S. Customs and Border Protection announced it will consider tax extensions “on a case by case basis” for imported goods.
Because access to mail sent to its offices is limited, the TTB has created an online form for tax claims.
“Expect significant delays for claims submitted in hard copy by mail,” the TTB wrote in a newsletter on March 30th.