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Regulatory Requirements Related to Commercial Cards

 

Start here when you need to make sense of the rules, acts and laws that may impact Commercial Card programs and/or other business operations, including sales tax, 1099 reporting and the Sarbanes-Oxley Act. 

1099 Reporting

Card Acceptance and Fees

Sarbanes-Oxley Act

 Obtain an overview of 1099 reporting and learn about changes to federal requirements effective since 2011, IRS TIN-Matching and more.

Surcharging

Interchange Regulation

Durbin Amendment

Debate Related to Interchange Regulation in the U.S.

 

The Sarbanes-Oxley Act and Its Impact on P-Card Programs – by the NAPCP

♦ Executive Summary of the Sarbanes-Oxley Act Report – by the NAPCP

Canadian Regulatory Considerations

Miscellaneous Regulatory Topics Sales and Use Tax

Canada's Response to the Sarbanes-Oxley Act

Canada Revenue Agency Notice 199 – Impact to Procurement Cards

♦ Tax Guide for Procurement Cards in Canada - by Visa Canada and Deloitte

Turning SCA Into a Strategic Advantage - by Barclaycard

IRS Publication - De Minimis Fringe Benefits (May 2019) 
See section on gift certificates.

IRS Publication 15-B (2019), Employer's Tax Guide to Fringe Benefits

Managing Gift Card Purchases by Jennifer Gruich, Southwest Airlines

Commercial Card Issues Resulting from the Office of Foreign Assets Control (OFAC) and the Patriot Act

Government Charge Card Abuse Prevention Act of 2012, Public Law 112-194

IRS Issues Guidance on Tax Treatment of Cell Phones (9/14/11 news release)

♦ Access a wealth of resources related to sales and use tax in the U.S.

 

Visit the Resource Center for specific topics and more resources.

Most, but not all, items within the Resource Center pages are exclusively available to NAPCP members. Items that are accessible to both members and subscribers are denoted with a diamond (♦). Join the NAPCP as a member or complimentary subscriber today.

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News
Event Calendar

11/21/2019
Virtual Roundtable: Payment Solutions in Higher Ed—The "Square Peg in a Round Hole" Approach

2/26/2020
Bewildered by Blockchain? Busting These Buzzword Myths Can Help

4/6/2020 » 4/9/2020
2020 NAPCP Annual Commercial Card and Payment Conference - Las Vegas

4/6/2020
2020 Pre-Conference Workshop: Understanding How to Plan, Implement and Grow Your ePayables Program

4/6/2020
2020 Pre-Conference Workshop: Travel Card 101: An End-to-End Overview

Copyright © 1999 - 2019 NAPCP - Advancing Commercial Card & Payment Practices Worldwide
Certified Purchasing Card Professional Credential 
The next application due date is Feb. 28, 2020 to take
the exam at the Annual Conference in Las Vegas, 4/6/20.
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