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<p class="MsoNormal"><span style="color:black">Dear Revenews Subscribers:</span><o:p></o:p></p>
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<span style="color:black"> </span><o:p></o:p></p>
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<span style="color:black">With the January 1, 2020 start date for Oregon’s new Corporate Activity Tax (CAT) just more than a week away, the Department of Revenue (DOR) wants to remind business taxpayers of the resources available to help them learn about and
comply with the new tax law.</span><o:p></o:p></p>
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<span style="color:black"> </span><o:p></o:p></p>
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<span style="color:black">Several resources are available for business taxpayers and tax preparers on the Department of Revenue website at<a href="http://www.oregon.gov/dor">www.oregon.gov/dor</a>. They include:</span><o:p></o:p></p>
<ul style="margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px" type="disc">
<li class="MsoNormalCxSpMiddle" style="color:black;margin-bottom:6.0pt;mso-add-space:auto;line-height:12.65pt;mso-list:l0 level1 lfo1">
Registration through Revenue Online.<o:p></o:p></li><li class="MsoNormal" style="color:black;line-height:12.65pt;mso-list:l0 level1 lfo1">
A list of frequently asked questions posted on the CAT page,<span class="apple-converted-space"> </span>including high level summaries of topics and rules that will help you comply with the new law.<o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="color:black;margin-bottom:6.0pt;mso-add-space:auto;line-height:12.65pt;mso-list:l0 level1 lfo1">
Drafts of the first administrative rules available on CAT page.<o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="color:black;margin-bottom:6.0pt;mso-add-space:auto;line-height:12.65pt;mso-list:l0 level1 lfo1">
A form to sign up for email updates about all things CAT.<o:p></o:p></li></ul>
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<span style="color:black">For other information email questions to<span class="apple-converted-space"> </span><a href="mailto:cat.help.dor@oregon.gov">cat.help.dor@oregon.gov</a><span class="apple-converted-space"> </span>or call<span class="apple-converted-space"> </span>503-945-8005.</span><o:p></o:p></p>
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<span style="color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px">
<b><span style="color:black">Registration reminder</span></b><o:p></o:p></p>
<p class="MsoNormal" style="caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px">
<span style="color:black">The new law requires registration within 30 days of meeting the threshold of $750,000 in Oregon commercial activity.<span class="apple-converted-space"> </span><span style="background:white">A penalty of $100 per month may be assessed
for failing to register, up to $1,000 per calendar year. Businesses that wish to do so, can register early</span>.</span><o:p></o:p></p>
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<span style="color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px">
<span style="color:black">Registration for the CAT opened earlier this month on Revenue Online. Taxpayers do not need a Revenue Online account in order to register for CAT. Those who have Revenue Online accounts can't be logged-in to register for CAT. Instead,
they should go straight to the CAT page and click on the link titled "Register For CAT" on the right-hand side of the page</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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