약

The Alabama Department of Revenue (ALDOR) provides a Voluntary Disclosure Program as a service to our business taxpayers who are not in compliance with Alabama tax laws but want to come forward and comply.

To be accepted into the program, you must have not been registered, filed a state tax return, made a tax payment, or have been contacted by ALDOR or an agent of ALDOR, such as the Multistate Tax Commission, for seven years prior to the online submission date of the Voluntary Disclosure application.

ALDOR considers contact and the filing or payment of returns on a tax-by-tax basis, so if you have been contacted, filed, or paid a return for one type of tax, it will not disqualify you from entering the program for other tax types.

자발적 공개 계약 체결

The Voluntary Disclosure process is managed through the My Alabama Taxes portal. If you or your representatives wish to enter into a Voluntary Disclosure Agreement, then review the following information and submit an application through My Alabama Taxes.

자발적 공개 계약에 적합한 세금

ALDOR는 대부분의 세금 유형에 대한 계약을 체결합니다.

ALDOR does not enter into Voluntary Disclosure Agreements for sales and use tax with no tax liability.

A State Voluntary Disclosure Agreement does not apply to non-state administered localities in Alabama. You must directly contact each non-state administered locality in which you have nexus to negotiate separate voluntary disclosure treatment.

ALDOR does not enter into agreements for individual income tax liabilities. However, if an individual taxpayer is a nonresident shareholder or partner of a pass-through entity entering into a Voluntary Disclosure Agreement, such entity will file composite returns on the individual’s behalf.

This program is not open to taxpayers who have at some time filed returns or qualified to do business and have fallen behind in their filing responsibilities within seven years prior to the submission date of the application.

If you are accepted into the program, ALDOR agrees to waive late file and late payment penalties.

Section 40-18-80.1, Code of Ala. 1975, provides a fee for the underpayment of estimated tax in an amount determined by applying the underpayment rate established by U.S.C. §6621. Since this is technically an interest charge and not a true penalty, taxpayers who have filed income tax returns under the terms of a Voluntary Disclosure Agreement will not receive a waiver of the estimated interest.

넥서스 결정

You must have your nexus position in place before the application is submitted online.

Nexus determinations will not be made through the Voluntary Disclosure Program. If your nexus position is unknown, the Nexus Questionnaire is available on My Alabama Taxes. If a nexus questionnaire is submitted by a Voluntary Disclosure Applicant, please select “Potential Voluntary Disclosure Applicant” and do not disclose the taxpayer’s name.

넥서스가 논쟁의 여지가있는 경우 또는 삼 년 조회 기간 동안 넥서스가 존재했다는 증거가없는 경우, 대표자는 정상적인 등록 절차를 진행할 수 있습니다. 그러나 증거의 부담은 납세자에게 있습니다.

납세자의 책임

To participate in the Voluntary Disclosure Program, you must:

• ALDOR와 최소 삼 년의 조회 기간 동안 구속력있는 계약을 체결하십시오.
• ALDOR의 계약서 서명일로부터 90일 이내에 계약서에 명시된 기간에 대한 모든 반품 및 양식을 제출하십시오.
• 합의 된대로 모든 세금과이자를 송금하십시오.

 삼년 룩백 기간

자발적 공개 프로그램에는 의무적으로 삼년의 조회 기간이 있습니다.

The three-year look-back period is calculated by determining the last three tax years (or 36 months) which are past due as of the date the application is submitted online. For example, corporate income tax returns are generally due three and a half months after the tax year end. If ALDOR receives an application online in July 2023 for corporate income tax on behalf of a company that has a fiscal year end of May 31, 2023, the look-back period would not include the tax year ending May 31, 2023, since this return is not due until September 2023. In this case, the look-back period would include tax years ending May 31, 2020 – May 31, 2022.

If the taxpayer has collected, but not remitted, sales, use, rental, lodgings, mobile telecommunications service, or withholding tax, the look-back period will be extended to include all periods in which tax was collected and not remitted.

계약의 발효일은 신청서가 온라인으로 제출되는 날짜로 설정됩니다.

실격

납세자는 실격될 수 있으며 다음 중 하나가 발견되면 계약은 무효가 될 수 있습니다.

• Previous contact of any kind by ALDOR or an agent of ALDOR within seven years prior to the submission of the application online regarding potential liability for the type of tax identified in the agreement, such as:
  • A request to complete a nexus questionnaire
  • A telephone call
  • An audit or notice of audit
  • Payment of tax
  • Registration for tax
  • Registration with the Secretary of State
  • An extension payment
  • An estimated tax payment
  • The filing of a return
• 납세자는 현재 ALDOR나 ALDOR의 대리인의 감사를 받고 있습니다.
• 신청서에 명시된 사실에 대한 허위 진술.
• 납세자가 계약 조건을 준수하지 못한 경우.

참고: 납세자가 앨라배마의 자발적 공개 프로그램 가입을 고려하고 있거나 진입하는 과정에 있는 경우, 신청서가 온라인으로 제출될 때까지 어떠한 종류의 연락이나 제출(예: 국무장관에게 등록하거나 연장 신청)을 시작해서는 안 됩니다.

기밀성

The negotiation, execution, and terms of the agreement will not be actively discussed with any taxing authorities or any state or governmental authority or with any person or party, except as such disclosures are following the state’s confidentiality laws. ALDOR has certain exchange of information agreements in place that allow it to exchange tax information with other taxing authorities. The information contained in the Voluntary Disclosure Agreement may be released as specified in the exchange of information agreements, either through a request for general information or through a request for specific information.

자발적 공개 반품 및 지불

자발적 공개 반품 및 지불은 아래 주소로 우편으로 발송 될 수 있습니다.

Sales, use and rental tax return worksheet must be emailed to the email address below.

전자 결제는 내 앨라배마 세금을 통해 송금될 수 있습니다.

자발적 공개 계약에 따라 자발적 공개 반환 및 지불금이 수령되지 않은 경우, 납세자는 이자 이외에 벌금을 부과 할 수 있습니다.

연락처 정보

If you have any questions regarding Voluntary Disclosure, please contact:
334-242-1490
vda@revenue.alabama gov

Alabama Department of Revenue
Voluntary Disclosure Program
4303 Gordon Persons Building
50 North Ripley Street
Montgomery, AL 36132