Voluntary Disclosure Agreement Application

The Voluntary Disclosure Agreement (VDA) program provides incentives to businesses or individuals who have unfiled or underreported tax liabilities and who have not been contacted by the Department for examination of such potential liabilities.  To apply, please answer all applicable questions below on a separate sheet of paper and submit them to the address listed on page two.  Your response should answer each of the numbered paragraphs below.  Please note that some questions relate only to specific tax types so not all questions need to be answered.  Please ensure all applications include the name of a contact person, their mailing address, phone number and e-mail address.

  1. Nature of the Company's Business
    Comprehensively describe the company's business, including what the business sells, the services it provides, the date the company or its predecessor started conducting business in Georgia, type of ownership (e.g., S corporation) and the company’s fiscal year end date.  Also include any change of ownership, including change of forms of ownership (e.g., incorporation) and any other business facts that might have a bearing on tax liability.
  2. Nature of the Company or Individual’s Current Tax Filings with the Georgia Department of Revenue
    Describe any taxes that the company or individual presently files, or should file, with the State of Georgia.
  3. Determination of Tax Nexus
    Describe the nature of the contacts of the company or individual with the State of Georgia.  Companies should describe all activities related to Georgia, including business conducted in the State, sales made to Georgia customers, employees and independent contractors, and tangible or intangible property owned. Individuals should describe their Georgia residency, income source or other reason Georgia taxes are due.  Explain the reason for the company or individual’s earlier belief that filing of the relevant taxes was not required, if applicable. Explain the reason or the change in circumstances that has caused the company or individual to seek this VDA.  Please state whether the company or individual sought a recent legal opinion that revealed that the company or individual is liable for taxes in Georgia.  Also, state whether the company or individual’s failure to file relevant taxes was due to fraud or gross negligence (either by current business management or by previous management).
  4. Past Tax Communications with the Georgia Department of Revenue and/or the Internal Revenue Service
    Describe the company or individual’s past communications with the Georgia Department of Revenue or the Internal Revenue Service, if any, regarding the filing or auditing of the company’s or individual’s taxes.
  5. Collection of Sales Taxes
    State whether the company either: (i) has failed to collect any sales taxes that it was obligated to collect, or (ii)  has collected sales taxes but failed to remit them to the State of Georgia.  If taxes were collected yet not remitted, list the dates such collection occurred.
  6. Taxes Covered by the VDA
    Indicate all the tax types the company or individual has reason to believe may be due to the State and that will be covered by the Voluntary Disclosure Agreement, as well as the dates the liability began and ended.  Also indicate whether the company or individual is in compliance with all other taxes due and owing to the State and, for business applicants, the reason they believe they are not required to file for all tax types (e.g., having no Georgia employees as the reason they are not required to file Georgia withholding tax).
  7. Statement of Estimated Tax Liability
    1. If disclosing a prior sales or use tax liability:
      Give a year-by-year estimate of the amount of sales or use tax that the company should have remitted to the State of Georgia for the last three years and, if taxes were collected yet not remitted, the entire time period when such collections took place.
    2. If disclosing a prior withholding tax liability:
      Give a year-by-year estimate of the amount of withholding tax that the company should have remitted to the State of Georgia for the last three years and, if taxes were withheld yet not remitted, the entire time period when such withholdings took place.
    3. If disclosing a prior corporate income or net worth tax liability:
      Give a year-by-year estimate of the amount of corporate income or net worth tax that the company should have remitted to the State of Georgia for the last three full corporate fiscal years.  Please list corporate income and net worth liability separately.
    4. If disclosing a prior individual income tax liability:
      Give a year-by-year estimate of the amount of income tax that the individual should have remitted to the State of Georgia for the last three calendar years. 

Send the completed application by e-mail to vda@dor.ga.gov, or by U.S. Mail to:

Voluntary Disclosure Unit
Audits Division
Georgia Department of Revenue
1800 Century Blvd, Suite 7200
Atlanta, GA  30345-3205

Questions?