Which group is primarily affected by the requirement to remit tax payments electronically?

The requirement to remit tax payments electronically primarily affects high-income earners due to the scale and complexity of their financial transactions. High-income individuals often have more substantial income streams, investments, and overall tax liabilities, which may necessitate the use of electronic payment methods to ensure timely and accurate tax remittances.

Electronic payment systems offer a more efficient way to handle these larger transactions, reducing the risk of delays and penalties associated with late payments. Additionally, many tax authorities encourage or require electronic payments for those who are more likely to have complex and high-value tax obligations. This requirement reflects the government's aim to streamline tax collection and enhance compliance among those who manage substantial financial resources.

In contrast, individuals with lower incomes, corporations only, and new business owners may not be as significantly impacted by the electronic payment requirement, either due to smaller tax liabilities or different filing requirements and options that apply to varying income levels and business statuses.