2024-06-21U.S. States Voluntary Disclosure Program Introduction
State |
Texas State |
Washington State |
Application Requirements |
1. The taxpayer has not been previously notified of an audit or examination. 2. The Texas Comptroller has not previously contacted the taxpayer, either verbally or in writing. This contact mainly concerns taxpayer liabilities or estimated liabilities. 3. The taxpayer is in arrears for the taxes and fees due to the Texas Comptroller. |
1. The taxpayer did not misrepresent or evade tax when filing prior tax obligations. 2. The Washington State Department of Revenue has not previously contacted taxpayers regarding issues such as corporate audits or corporate compliance. 3. The taxpayer has not previously registered or filed taxes with the Washington State Department of Revenue. |
Required Form |
1. The taxpayer provides a written request form 2. The Texas Comptroller prepares a Voluntary Disclosure Agreement |
1. Online Voluntary Disclosure Program application form 2. Specific gross income spreadsheet |
Application Procedure |
1. To initiate the Voluntary Disclosure Program process, the company representative is required to provide a written request to the Texas Comptroller. 2. After preliminary review and approval, the Texas Comptroller will issue a voluntary disclosure agreement to the company. The company needs to sign and return it back to Texas Comptroller. 3. The Texas Comptroller reviewed and obtained signature of the Audit Division director. 4. Within the specified time, the taxpayer is required to submit the tax return under the Voluntary Disclosure Program and pay the corresponding arrears of tax and interest. |
1. Complete the Voluntary Disclosure Program application form online and submit. 2. After the application is approved, sign the Voluntary Disclosure Agreement and mail it back to the Washington State Department of Revenue. 3. In accordance with the Voluntary Disclosure Agreement, submit a specific gross income spreadsheet. 4. Within the specified time, the taxpayer is required to submit the tax return under the Voluntary Disclosure Program and pay the corresponding arrears of tax and interest. |