General Tax Regulations | Department of Revenue

City of Philadelphia

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These regulations from the Department of Revenue set out general provisions for the collection of taxes and revenues in Philadelphia. They include information on:

Filing returns and paying taxes
How violations result in fines, interest, and penalties
How to pursue reviews and appeals.

The regulations also describe the duties and powers of the Commissioner of Revenue.

Name	Description	Released	Format
General Tax Regulations PDF	General regulations that apply broadly to City of Philadelphia tax and revenue collections.	September 12, 2022