It is an opportunity for taxpayers to come forward voluntarily in a user friendly and informal process. The taxpayer has had no previous contact by the Department of Revenue relating to the issues of the voluntary disclosure. The taxpayer is not registered for the tax type involved in the disclosure. The tax has not been collected. Program Highlights Informal Process.
Taxpayer can come forward anonymously.
Waiver of penalties for qualified taxpayers. The initial contact on most voluntary disclosures is a letter from the representative giving a brief general description of the companies activities and what the company is seeking by coming forward. The Department will respond with a letter outlining the Department's position. At that time the company can decide whether or not to disclose. For these programs please contact the Voluntary Disclosure Unit either in writing or by phone.