Among several substantive changes recently enacted by the Hawaii Department of Taxation, the most important change affects the due date for general excise tax filing, and payment due dates for monthly, quarterly and semi-annual filers.

The due date changed from the last day of the month to the 20th day of the month following the end of the applicable reporting period.

The Department will provide a transition period enabling taxpayers to implement needed changes to meet the advanced filing deadline. During the transition period, no penalties or interest will be imposed on taxpayers who file their general excise tax returns and pay the tax due after the 20th day, on or before the last day of the calendar month following the end of the reporting period, for all reporting periods ending on or before Dec. 31, 2009.

Among other new developments, the Director of Taxation may require any person who is required to electronically file a federal return or pay any federal taxes to the federal government to electronically file a state return and/or pay any state taxes due to the state. Employers who are required to pay federal withholding taxes by electronic funds transfer (EFT) will be required to pay state withholding taxes by EFT, effective with respect to wages paid on or after Jan. 1, 2010.