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tax.utah.gov
Publication 4
Revised 7/19
Voluntary Disclosure
Program
Utah State Tax Commission
Auditing Division
210 North 1950 West If you need an accommodation under the Americans
Salt Lake City, Utah 84134 with Disabilities Act, contact the Tax Commission
801-297-4600 at 801-297-3811, or TDD 801-297-2020. Please
tax.utah.gov allow three working days for a response.
years if the company has a substantial presence in Utah.
General Information
The Utah State Tax Commission’s Voluntary Disclosure Pro- In certain circumstances where the company’s presence is
gram is designed to help businesses and individuals volun- limited, the Tax Commission may agree to a period of fewer
tarily resolve prior business tax liabilities. If a company has than three years or prospective compliance. Interest is due
established a direct representational or economic presence in on unpaid tax liabilities incurred during the disclosure period.
Utah, this presence gives Utah the right to require the entity
to pay, collect or remit certain taxes. Companies may anony- Executing the Agreement
mously approach Voluntary Disclosure Program staff to seek When the application to participate in the Voluntary Disclo-
resolution of these liabilities arising from past activities. Gener- sure Program is accepted, an offi cial Voluntary Disclosure
ally, companies benefi t from the voluntary disclosure process Agreement (VDA) will be prepared for approval and autho-
by not having penalties imposed and by receiving a limited rized signatures. If there are any material misrepresentations
look-back period. in the information received in support of the agreement, the
Tax Commission may consider the agreement void and as-
sess additional tax, penalty and interest.
Voluntary Disclosure Process
The VDA will be forwarded to the company’s representa-
tive once the Tax Commission has approved and signed
Initial Taxpayer Contact
Companies wishing to enter into or wanting to know more the agreement. The company then has 90 days to sign and
about Utah’s Voluntary Disclosure Program may contact return the VDA to program staff. Once signed, the applicant
program staff on an anonymous basis. When requesting an has 30 days to provide all requested information, registra-
agreement to resolve prior tax liabilities, a TC-43, Voluntary tion, returns and schedules.
Disclosure Program Application must be completed in full An assessment is issued when the Voluntary Disclosure
and emailed to nexus@utah.gov. The application is avail- Program staff receives all the required documentation; the
able on our website at tax.utah.gov/forms-pubs. company has 30 days to pay the assessment. If payment is
Company representatives may preserve confi dential- not received within 30 days, a penalty for failure to pay the
ity by not revealing the name of the company or any tax and interest will be imposed, and interest will continue to
information that could readily identify the company to accrue.
Voluntary Disclosure Program staff until the company
has signed the agreement. Contact Information
You can contact the Voluntary Disclosure Program staff at:
Voluntary Disclosure Application Voluntary Disclosure Program
After Voluntary Disclosure Program staff has received the Auditing Division
company’s fully completed application, staff will review the Utah State Tax Commission
company’s specifi c facts and circumstances. The Tax Com- 210 North 1950 West
mission requires all tax collected from sales transac- Salt Lake City, UT 84134-2200
tions or withheld from employees to be paid.
Phone: 801-297-4600
The length of the disclosure period (the period the company Fax: 801-297-4799
will pay back taxes) depends on the nature of the company’s E-mail: nexus@utah.gov
activities in Utah. Generally, the disclosure period is three
