The Department of Revenue is temporarily expanding the eligibility criteria for the Voluntary Disclosure Agreement (VDA) Program, effective July 15, 2020 through Nov. 30, 2020.
- All requests for voluntary disclosure must be submitted through the department’s online application by Nov. 30, 2020. Traditional VDA criteria will be applied to applications received after that date.
- Applicants will receive a confirmation that the application has been received within 10 business days.
- To qualify applicants must disclose the business name within 15 days of application and no later than Nov. 30, 2020.
- Full payment must be made within 30-days of the assessment issue date.
Businesses eligible for program
|Traditional VDA Criteria||Temporary Expanded VDA Criteria (July 15 - Nov. 30, 2020)|
|Businesses never registered with or reported taxes to the department||
|Businesses never contacted by the department for enforcement purposes||
|Businesses not engaged in evasion or misrepresentation in reporting tax liabilities||
This temporary expansion of the program does not extend to collected but not submitted sales tax. If you have collected retail sales or use tax but did not submit it to the department, there is an unlimited look back period, and the 29% late payment of a return penalty will apply to the collected but not submitted retail sales or use tax amounts (WAC 458-20-228 and 458-20-230). However, business and occupation tax liability may still qualify for VDA treatment.
Benefits to businesses
To learn about the benefits of the voluntary disclosure program, please see our voluntary disclosure program.
Need more information?
If you would like more information about our expanded Voluntary Disclosure Program, please contact us by: