Washington Voluntary Disclosure Agreement

The CTA`s Compliance Administration audit department manages the voluntary disclosure program. A voluntary offer of advertising may be made to any tax inspector with the RTO, but the appropriate receiving authority is assigned to the head of the review division, the deputy head of the review division or the auditor of the review board and the conference. As soon as the signed agreement is returned in time, the department will sign the agreement and send you a copy. If the department has established that you are fulfilling the voluntary disclosure qualifications, you will be approved for the program. The Division establishes a voluntary disclosure agreement that must be signed within 30 calendar days from the original application date and returned to the service. If you do not return the contract signed within 30 days, your application will not be accepted and all taxes and interest due may be subject to an extended repayment period of seven years plus the current year, as well as penalties of up to 39 per cent of the tax due. All requests for voluntary disclosure must be submitted through the department`s online application. You will receive confirmation that your application has been received. This caveat summarizes the new eligibility criteria and the benefits of the voluntary disclosure program.

In order to work with a third-party representative, you must present a confidential tax information authorization (CTIA) at the time of disclosure so that the department can correspond with them with respect to your confidential tax information. If you have any questions about the Volunteer Disclosure Program or other tax issues in Washington State, please contact one of the following Deloitte experts: The temporary extension of the VDA admission criteria in Washington offers an opportunity for business clients with business activities in Washington who are not currently registered in the state. Any transaction with Nexus in Washington, which is not currently registered, should review the temporary rules for extending the eligibility of the VDA program with a tax advisor and decide whether to consider requesting voluntary disclosure by November 30, 2020. Washington`s temporary guidelines on extending the eligibility criteria for the VDA program will come into effect from July 15, 2020 through November 30, 2020. All applications for voluntary disclosure must be submitted online by November 30, 2020 to qualify under the expanded rules. The VDA process continues to require identity disclosure within 15 days of application. The extension of the voluntary advertising program does not apply to the tax on the perceived but unrelenting retail turnover tax. There is an unlimited “lookback” period and a 29 per cent late payment penalty for collected and unre countered retail sales taxes. However, tax liability for businesses and professions can be considered voluntary disclosure treatment. Washington temporarily expands the authorization for the voluntary disclosure program has been saved all applications for voluntary disclosure are submitted via the WA DOR`s online application. Companies have the option to apply anonymously and/or by the use of a third-party representative.

Companies that are not eligible for the voluntary disclosure program should check to see if they are justified under the expanded criteria. The voluntary advertising program applies to excise duties and taxes on retail trade, not property taxes. In addition, the Voluntary Disclosure Program offers the following benefits:6 All applications for voluntary disclosure must be submitted through the DOR`s online application. You will receive confirmation that your application has been received. In order to protect anonymity during initial contact with the DOR, many taxpayers choose to have the VDA application filed on their behalf by a tax advisor or lawyer and represent them in the VDA procedure.