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Voluntary Disclosure Program

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Voluntary Disclosure Program

ADOR Announces Launch of Voluntary Disclosure Online System – Available October 1, 2018

About

The Alabama Department of Revenue (Department) does not statutorily provide guidelines for taxpayers who wish to voluntarily come forward and comply with Alabama tax laws. However, the Department has provided a Voluntary Disclosure Program as a service to business taxpayers who are not in compliance with Alabama tax laws to come forward voluntarily to register and become compliant in their tax filing obligations. The Department offers the Voluntary Disclosure Program only to those business taxpayers who have not registered, not filed returns, not made a tax payment and have not been contacted by the Department or an agent of the Department, such as the Multistate Tax Commission, for seven years prior to the postmark/receipt date of the initial written request.

The Department considers contact and the filing/payment of returns on a tax-by-tax basis. For example, if a taxpayer has been contacted or filed/paid a return for one type of tax, this will not preclude the taxpayer from entering the Program for other tax types.

For a comprehensive list of eligible taxes, please see the Voluntary Disclosure Program Guidelines.

Entering Into a Voluntary Disclosure Agreement

Business taxpayers who wish to enter into a Voluntary Disclosure Agreement or their representatives should review the Voluntary Disclosure Program Guidelines and submit an application online.

The Alabama Department of Revenue has upgraded its Voluntary Disclosure Agreement process. Beginning October 1, 2018, the Voluntary Disclosure process will be managed through an online system. The month of October will be a transition period during which the department will accept both manual and electronic applications. However, during this transition period we strongly encourage applicants to submit applications through the online system. Because the system is automated, applications can be processed more quickly than those submitted manually. Beginning November 1, 2018 manual applications will no longer be accepted. A taxpayer will not receive protection under Voluntary Disclosure prior to an Application being submitted online.

Voluntary Disclosure returns and payments should be mailed to:

Alabama Department of Revenue
Attn: Brenda Taylor
Voluntary Disclosure Program
50 North Ripley Street
Room 4131
Montgomery, AL 36132 (NON-USPS carrier should be sent to Zip Code 36104)

If the Voluntary Disclosure returns and payments are not sent to this address, the taxpayer may receive bills for penalties, in addition to interest.

If you have any questions regarding Voluntary Disclosure, please contact:

Brenda Taylor
(334) 353-9577
brenda.taylor@revenue.alabama.gov

Timothy Sanders
(334) 353-8390
timothy.sanders@revenue.alabama.gov