PUBLICATION 4

Rev. 10/22

Utah State Tax Commission Official Seal

Voluntary Disclosure Program

Utah State Tax Commission

P.O. Box 30412

Salt Lake City, Utah 84130

801-297-7780

1-800-368-8824

tax.utah.gov

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General Information

The Utah State Tax Commission’s Voluntary Disclosure Program is designed to help businesses and individuals voluntarily resolve prior business tax liabilities. If a company has established a direct representational or economic presence in Utah, this presence gives Utah the right to require the entity to pay, collect or remit certain taxes. Companies may anonymously approach Voluntary Disclosure Program staff to seek resolution of these liabilities arising from past activities. Generally, companies benefit from the voluntary disclosure process by not having penalties imposed and by receiving a limited look-back period.

Voluntary Disclosure Process

Initial Taxpayer Contact

Companies wishing to enter into or wanting to know more about Utah’s Voluntary Disclosure Program may contact program staff on an anonymous basis. When requesting an agreement to resolve prior tax liabilities, a TC-43, Voluntary Disclosure Program Application must be completed in full and emailed to nexus@utah.gov. The application is available on our website.

Company representatives may preserve confidentiality by not revealing the name of the company or any information that could readily identify the company to Voluntary Disclosure Program staff until the company has signed the agreement.

Voluntary Disclosure Application

After Voluntary Disclosure Program staff has received the company’s fully completed application, staff will review the company’s specific facts and circumstances. The Tax Commission requires all tax collected from sales transactions or withheld from employees to be paid.

The length of the disclosure period (the period the company will pay back taxes) depends on the nature of the company’s activities in Utah. Generally, the disclosure period is three years if the company has a substantial presence in Utah. In certain circumstances where the company’s presence is limited, the Tax Commission may agree to a period of fewer than three years or prospective compliance. Interest is due on unpaid tax liabilities incurred during the disclosure period.

Executing the Agreement

When the application to participate in the Voluntary Disclosure Program is accepted, an official Voluntary Disclosure Agreement (VDA) will be prepared for approval and authorized signatures. If there are any material misrepresentations in the information received in support of the agreement, the Tax Commission may consider the agreement void and assess additional tax, penalty and interest.

The VDA will be forwarded to the company’s representative once the Tax Commission has approved and signed the agreement. The company then has 90 days to sign and return the VDA to program staff. Once signed, the applicant has 30 days to provide all requested information, registration, returns and schedules.

An assessment is issued when the Voluntary Disclosure Program staff receives all the required documentation; the company has 30 days to pay the assessment. If payment is not received within 30 days, a penalty for failure to pay the tax and interest will be imposed, and interest will continue to accrue.

Contact Information

You can contact the Voluntary Disclosure Program staff at:

Voluntary Disclosure Program
Special Services Division
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
Phone: 801-297-6299
Fax: 801-297-6358
E-mail: nexus@utah.gov

For voluntary disclosures involving more than one state you may contact the Multistate Tax Commission’s National Nexus Program for a streamlined, multi-state disclosure process at:

Director, National Nexus Program
Multistate Tax Commission
444 North Capitol Street, NW, Suite 425
Washington, DC 20001-1538
Phone: 202-695-8140
E-mail: nexus@mtc.gov
Website: mtc.gov

Translation

To help visitors understand information on this page in a variety of languages, the Tax Commission has added a link at the top to an automated translation service. This type of service is not perfect, and context or meaning may be inaccurately or incompletely translated. As a result, the Tax Commission cannot guarantee the accuracy of translated information. Anyone relying on translated information does so at their own risk. In the event of any disagreement or ambiguity between a translation and the original English document, the original English document is correct.

If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!