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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.

Заключение соглашения о добровольном раскрытии информации

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.

Налоги, в отношении которых может быть заключено соглашение о добровольном раскрытии информации

ALDOR заключит соглашение для большинства видов налогов.

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.

Определение нексуса

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.

В случае, если нексус был спорным или если нет доказательств того, что нексус существовал в течение трехлетнего периода, представитель может пройти через обычный процесс регистрации. Однако бремя доказывания лежит на налогоплательщике.

Ответственность налогоплательщика

To participate in the Voluntary Disclosure Program, you must:

• Заключить обязательное соглашение с ALDOR на срок не менее трех лет.
• Подавать все декларации и формы за период(ы), указанный(ые) в соглашении, в течение 90 дней с даты подписания соглашения со стороны ALDOR.
• Перечислять все причитающиеся налоги и проценты в соответствии с договоренностью.

 Трехлетний период оглядки

Программа добровольного раскрытия информации имеет обязательный трехлетний период оглядки.

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.

Датой вступления соглашения в силу считается дата подачи заявления в режиме онлайн.

Дисквалификация

Налогоплательщик может быть дисквалифицирован, а соглашение признано недействительным, если будет обнаружено одно из следующих обстоятельств:

• 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
• Налогоплательщик в настоящее время находится под проверкой ALDOR или агента ALDOR.
• Искажение каких-либо фактов, изложенных в заявлении.
• Невыполнение налогоплательщиком условий соглашения.

ПРИМЕЧАНИЕ: Если налогоплательщик рассматривает возможность участия в программе добровольного раскрытия информации в Алабаме или находится в процессе этого, не следует вступать в контакт или подавать какие-либо документы (например, регистрироваться у секретаря штата или подавать заявление на продление) до тех пор, пока заявление не будет подано в режиме онлайн.

Конфиденциальность

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.

Возвраты и платежи по добровольному раскрытию информации

Заявления о добровольном раскрытии информации и платежи могут быть отправлены по почте по указанному ниже адресу.

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

Электронные платежи могут быть перечислены через систему My Alabama Taxes.

Если декларации о добровольном раскрытии информации и платежи не получены в соответствии с Соглашением о добровольном раскрытии информации, налогоплательщику может быть выставлен счет на оплату штрафов в дополнение к процентам.

Контактная информация

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