1. Important changes to Tobacco Tax Reporting for TOBACCO WHOLESALERS / LICENCED IMPORTERS

2. how to use this document
The following document outlines key changes to the way in which you report your Tobacco Tax Return. For your convenience, hyperlinks have been inserted throughout the document which will allow you to navigate quickly to those topics that are of greatest interest to you. To ensure that these changes to your Tobacco Tax Return minimize disruption to you or your business, we urge you to read its entire contents. Should you require additional information, please read the remainder of the Client Readiness Kit. For personal assistance, please click here. Our Revenue Division staff would be happy to assist you.

3. Why have we made these changes ?
what’s changing ? 1
the look of your Tobacco Tax Return and Tax Memos there are new information requirements how you obtain and file your Tobacco Tax Return and Tax Memos 2 3
Why have we made these changes ?
(Click here)
As part of our ongoing commitment to client service excellence, the Ministry of Finance will be implementing a new tax administration system that will create opportunities for improving the way in which your monthly taxes are reported and processed.
As of November 30th, 2016:
Your tax return will be redesigned to allow for greater standardization across tax programs as well as promote ease of use 
Your tax return and schedules will now be filed together, as one “all-inclusive” document
Tax documents will be obtained and filed electronically, minimizing delivery and processing delays.
We believe that these changes will not only enhance your tax filing experience but will improve the accuracy of tax information that is collected, enhance efficiency, and greatly improve our ability to serve you.

4. the look 1 New Tax Memos are better organized! tobacco tax memos
of your Tobacco tax documents
tobacco tax memos
Effective November 30th, the Tobacco Tax Memo that you receive on or after the 10th of each month will have a new look; however, the information you are required to report remains unchanged.
We think that you will find that the new Tax Memo is better organized:
Brought Forward Transactions are now in one section along with corresponding Adjustment Reasons that would have been identified in your previous return;
Current Tax Memos are in another section; and
Totals
A closer look at the new Tobacco Tax Memo will be available very soon. Please stay tuned!
New Tax Memos
are better organized!

5. The information you enter on the Tax Schedules automatically copies into the new Tobacco Tax Return .
the look 1
of your Tobacco tax documents
tobacco tax return
At first glance, it may seem complicated; but in truth, we’ve simply standardized how your monthly tobacco taxes are reported. In fact, we think that filling out your Tobacco Tax Return will be easier since:
Everything you need is conveniently located in one downloadable file: the Tobacco Tax Return, Tobacco Tax Schedules (including a new Tobacco Tax Memo schedule) and the instruction guide. All you need to do is complete the Tax Schedules that apply to your business.
Shaded (green) areas of the tax return automatically fill in as you complete each Tax Schedule when completed in MS Excel. Only the areas in white require you to enter data.
For a closer look at the new Tobacco Tax Return be sure to test-drive the SAMPLE that appears in the Client Readiness Kit for Tobacco Wholesalers / Licenced Importers.

6. new 2 NEW! The Federal BN: One Business; One Number.
information requirements
Effective November 30th, the following “new information” will be required:
1. Federal Business Number
The Federal Business Number (BN) is a nine digit business identifier used by the Canada Revenue Agency (CRA) and its partners.
The Ministry of Finance has partnered with the Canada Revenue Agency to adopt the Federal Business Number (BN) as its new standard for client identification and communications. As a result, you can simplify your business dealings by using the BN to communicate with several levels of government. The concept of "One Business, One Number" has been adopted in several other provinces.
Use of the BN will allow the Ministry of Finance to more efficiently identify your business as well as all of its associated accounts. Should you wish, you can continue to use your SK Tobacco Tax Account Number when communicating with the Ministry of Finance. Your SK Tobacco Tax Account Number will remain on file.
Inventory Reporting
In the future, you will have the option to report opening and closing untaxed inventories directly onto your Tobacco Tax Return.
Reporting this information will:
Support tax accounting
Allow you to pay the tobacco tax when the tobacco products enter the province; and
Assist in documenting adjustments.
NEW!
The Federal BN: One Business; One Number.
___________
Inventory Reporting
The Federal BN does not replace your SK Tobacco Tax Account Number!
__________

7. Registration with SETS is now required.
getting 3
NEW!
Registration with SETS is now required.
Your Tobacco tax documents
Effective November 30th, 2016 your Tobacco Tax Return and Tobacco Tax Memo will no longer be mailed to you.
In their place, you will be mailed (or ed) a Notice to File that will include a link to the Saskatchewan Electronic Tax Services (SETS) so that you can easily and conveniently download each document for future use.
As a result, all Tobacco Tax Clients will need to register with SETS if they haven’t done so previously.
SETS can be accessed directly from the Ministry of Finance website in two places (as shown).
Please see the SETS Registration Guide included in your Client Readiness Kit for complete registration instructions.

8. Getting your Tobacco Tax documents from SETS is as easy as 1-2-3!
_____________
Test-drive SETS
this Summer!
Your Tobacco tax documents
Once you are registered on SETS, getting your Tobacco Tax Return and Tax Memos is as easy as 1-2-3!
Log into your SETS account using your Ministry-issued login ID and password.
Choose your tax type (i.e., Tobacco).
Select “Download your Tobacco Tax Return and Schedules” or “Download your Tax Memos” from the list of available options!
Downloading your Tobacco Tax Return is a “one-time” request. Simply save it to your desktop for future monthly use. You will, however, need to download your Tax Memo on the 10th of each month in order to apply the information to your monthly tax return.
SAMPLE

9. SAMPLE filing 3 Deadlines remain unchanged:
10th of each month – download Tobacco Tax Memo
20th of each month – Tobacco Tax Returns are due
Your Tobacco tax documents
Uploading your Tobacco Tax Return via SETS is equally as easy!
Simply follow the same steps as were required to obtain the tax return from SETS; but instead of choosing “download”, you will select “upload”.
SETS Level 2 Registrants can file their tax returns; whereas SETS Level 3 Registrants can file their tax returns and pay their taxes.
As before, Tobacco Tax Memos are due on the 10th of each month and Tobacco Tax Returns are due on the 20th of each month.
SAMPLE

10. “must-do’s” 4

11. getting help 5
If, at any time, you would like assistance with any of the changes described here, please do not hesitate to contact either of the following Revenue Division staff members: Zeljko Ruzic Tobacco Tax Support Tel: Toll Free: Ext Craig Lyon Tel: Toll Free: Ext

12. in summary 1
the look of your Tobacco tax documents will change; but the information you report will not
you may be required to provide new information
how you obtain and file your Tobacco Tax documents will change
there are actions for you to take
we are here to help 2 3 4 5