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voluntarydisclosure

Voluntary Disclosure Program

*** NOTICES ***

Code Section 40-18-80.1 provides a fee for the underpayment of estimated tax in an amount determined by applying the underpayment rate established by U.S.C. ยง6621. Since this is technically an interest charge and not a true penalty, all requests for Voluntary Disclosure received after July 15, 2008, will not receive a waiver of this estimate interest.

Note: Since the effective date of an Agreement is established using the receipt date of the initial request, all Agreements that include Income tax with an effective date subsequent to July 15, 2008 will be ineligible to receive a waiver of the estimate interest. The Alabama Department of Revenue will not enter into Voluntary Disclosure Agreements with entities organized under Alabama law who wish to come forward for Business Privilege tax.

The Alabama Department of Revenue (ADOR) offers the Voluntary Disclosure Program as a service to business taxpayers who are not in compliance with Alabama tax laws and who wish to come forward voluntarily to register and bring their accounts into compliance.

ADOR offers the voluntary disclosure program only to those business taxpayers  who have not registered, not filed returns, and have not been contacted by ADOR  or an agent of ADOR (e.g., the Multistate Tax Commission), for seven years prior to the initial written request.

The only taxes eligible for the Voluntary Disclosure Program are:

  • Business Privilege Tax
  • Corporate Income Tax
  • Sales & Use Taxes
  • Withholding Tax

Business taxpayers who wish to enter into a Voluntary Disclosure Agreement or their representatives should study the VDA Guidelines and then contact:

Alabama Department of Revenue
Voluntary Disclosure Program
50 North Ripley Street
Room 4131
Montgomery, AL 36132

NON-USPS carrier should be sent to Zip Code 36104

334-353-9577 / 334-353-9557
Fax: 334-242-0141

email: brenda.taylor@revenue.alabama.gov