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:

           The Company

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:

1. Immediately upon entering into this agreement, the Company shall register with the Department to file Washington excise tax returns. A completed Master Business 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.
   
   
2. 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.
   
   
3. 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.
   
   
4. Beginning with the date of registration, the Company shall endeavor in good faith to comply with all provisions of the Revised Code of Washington.
   
   
5. 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).
   
   
6. 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.
   
   
7. 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.
   
   
8. The Department shall maintain the confidentiality of this agreement as provided for in RCW 82.32.330.
   
   
9. 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 signature