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Guideline Cory Fong Tax Commissioner Sales Tax March 2006 Voluntary Disclosure Program The North Dakota Voluntary Disclosure Program allows a company that has been conducting business activities in North Dakota or has been collecting but not remitting North Dakota sales tax to voluntarily come forward and resolve potential tax liabilities. The North Dakota Voluntary Disclosure Program allows such companies to anonymously seek a resolution with the Tax Commissioner for income, withholding and
  Guideline  North Dakota Of  fi ce of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 701.328.3470 salestax@state.nd.usBismarck, ND 58505-0599 TDD: 1.800.366.6888 www.nd.gov/tax Guideline  Sales Tax Voluntary Disclosure Program Cory Fong  March 2006  Tax Commissioner The North Dakota Voluntary Disclosure Program allows a company that has been conducting business activitiesin North Dakota or has been collecting but not remitting North Dakota sales tax to voluntarily come forwardand resolve potential tax liabilities. The North Dakota Voluntary Disclosure Program allows such companies toanonymously seek a resolution with the Tax Commissioner for income, withholding and sales and use taxes. Eligible Participants Include: A company that has not fi led a tax return with North Dakota for the tax type that is the subject of the VoluntaryDisclosure Program.A company that has not been contacted previously by the North Dakota Of  fi ce of State Tax Commissioner or theMultistate Tax Commission regarding its fi ling status. Application Process A company wishing to enter into or wanting to know more about North Dakota’s Voluntary Disclosure Program maycontact the Department anonymously. To enter into a voluntary disclosure agreement, the Company must provide awritten disclosure statement containing the following information: ã A brief description of the Company’s activities.ã The number of years the Company has been doing business in North Dakota.ã The type of tax or taxes involved.ã The Company’s explanation for the failure to register or fi le and pay the taxes for past activities.ã A statement of whether North Dakota sales or use taxes were collected.ã A statement that the Company has not been previously contacted by the Of  fi ce of State Tax Commissioner orby the Multistate Tax Commission (North Dakota is a compact member).ã The Company’s proposed voluntary disclosure agreement terms.ã An estimate of the tax liability for the period covered by the proposed disclosure agreement. 22051    Voluntary Disclosure Program Guideline Page 2 The Company may preserve con fi dentiality by not revealing the name of the company or any information that couldreadily identify the company during the Voluntary Disclosure process until the Agreement is fi nalized. Voluntary Disclosure Proposal The Voluntary Disclosure request is reviewed by the Tax Commissioner’s disclosure representatives, and eachrequest is considered separately on its own facts. If approved, the Company will receive two copies of the proposedVoluntary Disclosure Agreement. One copy of the agreement must be completed and signed by the Company’sauthorized representative and returned to the Tax Commissioner within 60 days of the srcinal mailing date.If the Company did have past activity in North Dakota, or if sales or use taxes were collected but not remitted,the length of the look back period will depend upon the disclosure statement provided in the Company’s writtenrequest. In certain circumstances where the company’s presence is limited, the Tax Commissioner may enter into anagreement for prospective compliance. In instances where tax has been collected by the Company from customersand not remitted, the Tax Commissioner will require all of the tax collected to be remitted but may consider waivingall penalty, provided the Company pays all tax and applicable interest. Disclosure Contacts All telephone inquires or correspondence requests regarding the Voluntary Disclosure Program should be directed to:Income Tax: Gary FeistCorporate Tax AuditorOf  fi ce of State Tax Commissioner600 E. Boulevard Ave., Dept. 127Bismarck, ND 58505-0599(701)328-1881Sales/Use Tax: Patrick BarosSales Tax Disclosure Of  fi cerOf  fi ce of State Tax Commissioner600 E. Boulevard Ave., Dept. 127Bismarck, ND 58505-0599(701)328-3007
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