Voluntary Disclosure Sample Agreement
THIS AGREEMENT is by and between the State of Washington, Department of Revenue
(hereinafter "Department") and the corporation designated on Page
2 of this agreement (hereinafter "Company").
The facts as explained by the Company's representative, (First and Last Name)
of (Firm's Name), are as follows:
Based on the information given to the Department, and provided that the Company
has not previously been contacted by the Department with respect to its activities
in Washington, has never been registered and filing Washington excise tax returns, has not engaged in evasion or misrepresentation with respect to
reporting tax liabilities or other tax requirements, and has not collected Washington
sales/use tax from its customers, the Company and the Department agree that:
- Immediately upon entering into this agreement, the Company shall register
with the Department to file Washington excise tax returns. A completed
Business License Application and $15 fee, along with one signed original of
this agreement, will be sent to Out-of-State Audit immediately upon the signing
of this agreement by an authorized employee or officer of the Company.
- The Department will limit the Company's tax liability for business and occupation
taxes, sales and use taxes, and any other applicable taxes for prior years
to transactions beginning (Month/Day/Year), as provided in RCW 82.32.100 and
WAC 458-20-230. This agreement does not cover any collected sales or use tax.
- Interest will be assessed on amounts due; however, penalties will be waived
as provided for in WAC 458-20-228 and WAC 458-20-230.
- Beginning with the date of registration, the Company shall endeavor in good
faith to comply with all provisions of the Revised Code of Washington.
- The Company will begin filing Washington's excise tax returns with
the (Quarter/Year) return, which will be due on or before (Month/Day/Year).
- The Department will allow the Company 60 days from the date the Department
signs this agreement to provide a detailed sales spreadsheet to Out-of-State
Audit for the period of (Month/Day/Year) through (Month/Day/Year). This spreadsheet
of sales must include both wholesale and retail sales, and any service or
other taxable activities, if applicable, by year. Applicable exemption certificates
or other appropriate evidence must be provided for any sales on which the
Company requests to be relieved of the obligation to remit tax. The taxes
due for this period will be calculated and assessed.
- The Department shall have the right to verify the results of the Company's
self audit and the Company shall make its books and records available to the
Department if so requested.
- The Department shall maintain the confidentiality of this agreement as provided
for in RCW 82.32.330.
- If the Company materially violates any provision of this agreement or if
the facts as stated are materially different from the facts subsequently established
by the Department, this agreement is null and void and the Department may
take any steps necessary to ensure the Company's compliance with the Revised
Code of Washington.
Any notices, demands, communications or modifications concerning this agreement
shall be in writing.
The Washington Department of Revenue finds the terms of registration and filing
outlined to be acceptable. This agreement will remain valid and protect the
Company from the consequences of being discovered as an unregistered company
if it is returned postmarked within 60 days of the date of the Department's
FOR THE STATE OF WASHINGTON
FOR THE COMPANY