The Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted is the agreement the City and County of Denver Treasury Division uses with a business that collected Denver sales tax from customers and never remitted it. The business agrees to pay the tax and interest due, and Denver agrees not to take criminal action and to waive half of the penalties. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the PDF and the Voluntary Disclosure Program that governs it are published by Denver's Treasury Division.
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What is Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted – Denver, CO?
The Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted is a City and County of Denver Treasury Division agreement in which a business that collected Denver sales tax but did not remit it commits to pay in exchange for specific concessions.
The business fills in the period the agreement covers, then agrees to four facts and requirements: it has collected sales taxes from customers and will remit the tax and interest due on earlier sales in that period; Denver has not contacted it about these taxes; it will remit the amounts due with the proper returns within 60 days of signing; and it will register with the Division to file later Denver sales, use and occupational tax returns.
In return, the Treasury Division agrees that Denver will not take criminal action against the company or its directors and officers for failing to report and remit the taxes for the covered period, and that, once the delinquent taxes are paid, it will waive half of the penalties. The agreement rests on the facts it states: if they are found to be materially misrepresented, it is null and void. It does not limit Denver's authority to audit any covered period.
The PDF also contains Denver's Power of Attorney for Division Administered Tax Matters, used when a representative acts for the taxpayer.
This is the version for sales tax that was collected and not remitted. Denver's Voluntary Disclosure Program publishes separate agreements for sales tax not collected, use tax, use and occupational tax, sales, use and occupational tax together, and occupational privilege tax only.
Who needs to file Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted – Denver, CO?
Business owners who collected Denver sales tax from customers and did not remit it use this agreement. Denver's Voluntary Disclosure Program is meant for owners who owe Denver tax but are not licensed and have not filed returns for sales, use and/or occupational privilege tax.
Your business is not eligible if any of these is true:
- the company is under audit by the City and County of Denver;
- Denver has previously contacted the company about any tax delinquency;
- the company is currently licensed and registered for excise tax with the City and County of Denver.
Do not use this version if you are disclosing a different tax situation. The program lists other agreements for sales tax not collected, use tax, use and occupational tax, sales, use and occupational tax, and occupational privilege tax only. For Lodger's, FDA or TBT taxes, E911 charges or any other combination, the program page directs you to [email protected].
A third-party representative may make submissions for the business. In that case the power of attorney included in the PDF must be completed and submitted. The taxpayer signs it, and if an officer, partner, guardian, executor, receiver, administrator or trustee signs for the taxpayer, that person certifies authority to do so.
When to file Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted – Denver, CO
Submit the agreement once you have confirmed that your business is eligible and before Denver contacts the company about these taxes; the agreement itself states that Denver has not made contact. It is a one-time disclosure, not a recurring return, and the Voluntary Disclosure Program page sets no separate filing date for it.
The date that matters is the payment date: the company agrees to remit the amounts due with the proper returns within 60 days of signing. The program page adds that you may pay along with your completed disclosure packet, and that Denver will confirm the taxes still due, net of payments already made, after reviewing the packet.
The agreement also commits the company to register with the Treasury Division so it can file later Denver sales, use and occupational tax returns. The period covered is the one you write on the first line of the form.
Documents you need
- Power of attorney (pages 2-3 of the PDF): needed only if a third-party representative will make submissions for you; the taxpayer and the representative both sign it.
- Disclosure packet with supporting documentation: submitted to the City and County of Denver after the agreement is signed, using the program's spreadsheet template for sales tax collected from customers and not remitted or a template requested from [email protected].
- Copy of any earlier power of attorney you want to remain in effect: attach it only if you check the box in section 6 to keep a prior power of attorney.
- Recent Treasury Division correspondence, such as a Refund Claim or Notice of Final Determination, Assessment, and Demand for Payment: attach copies to the power of attorney if you can; the form says this speeds processing.
How to fill out Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted – Denver, CO
Enter the disclosure period
On the line "This agreement covers the period from ____ to ____", write the start and end of the period you are disclosing. The taxpayer chooses this period; for tax collected from customers, Denver says the look-back could reach back to the date the company first did business in Denver.
Review the company's four agreements
Read the four facts and requirements: tax collected, no contact from Denver, payment within 60 days of signing, and registration with the Division. Sign only if each statement is true for your company.
Review what Denver agrees to
Read the four terms: no criminal action, a waiver of half of the penalties once the delinquent taxes are paid, the agreement being void if facts are materially misrepresented, and Denver's continued authority to audit.
Enter the company name
Write the company name on the line next to the City and County of Denver, Treasury Division signature block.
Sign, date and identify the signor
Under the company's block, enter the signature, date, signor's printed name and title. The other block is for the Treasury Division, which signs and returns the agreement after you submit it.
Complete power of attorney section 1
Only if a representative will act for you: enter the taxpayer name(s) and address, including any trade name or DBA, a daytime phone number and the account number.
List representatives in section 2
For representative A, and B if needed, enter the name(s) and address, phone number, fax number and e-mail.
Select the tax matters in section 3
Check All Division administered taxes or the specific taxes, such as Sales Tax or Use Tax, and enter the Period From and To for each. Use "Other Tax" and specify it if needed.
Review acts authorized in sections 4 and 5
Section 4 lists what representatives may do, including receiving confidential tax information and signing agreements for the taxpayer; it excludes receiving refund checks. Use section 5 to list any added or deleted acts.
Decide on prior powers in section 6
Filing this form revokes earlier powers of attorney for the same tax matters and periods. Check the box if you do not want to revoke a prior one, and attach a copy of it.
Sign section 7 as taxpayer
Sign, date, print your name and add your title. An unsigned, undated or untitled form is invalid; an officer, partner, guardian, executor, receiver, administrator or trustee signing for the taxpayer certifies the authority to do so.
Complete the representative declaration
In section 8, each representative signs, dates and enters a title, then checks how they represent the taxpayer: Colorado attorney with registration number, Colorado licensed CPA with number, or other with an explanation.
Review and download the PDF
Check the period, names, signatures and dates. Download or print the completed PDF from FillingPDF and send it through the channels described under How to submit.
How to submit Voluntary Disclosure Agreement for Sales Tax Collected, Not Remitted – Denver, CO
The Treasury Division's Voluntary Disclosure Program takes the agreement by email, and the rest of the process runs through the eBiz Tax Center and email.
- Email the agreement: send the signed agreement, and the power of attorney if a representative will act for you, to [email protected]. After you submit it, Denver signs the agreement and returns it to you.
- Register your account: register online through Denver's eBiz Tax Center at www.denvergov.org/ebiztax, then tell the VDA team by email at [email protected] so they can check that the account is set up correctly for the pending disclosure.
- Submit the disclosure packet: send your completed packet and supporting documentation. The program offers a spreadsheet template for sales tax collected from customers and not remitted; you can also request a template at [email protected].
- Pay: remit the outstanding tax within 60 days of signing. For payment methods, see the Payment Options section on Denver's main business tax page.
The power of attorney page prints a default address for that form, City and County of Denver, Treasury Division, Tax Compliance, 201 W. Colfax Avenue, MC 1001, Dept. 1009, Denver, Colorado 80202, and says processing is faster if it is addressed to a specific unit or person. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this agreement to disclose something other than sales tax collected and not remitted; the program lists separate agreements for sales tax not collected, use tax and occupational privilege tax.
- Applying when the company is under audit, has already been contacted by Denver about a tax delinquency, or is currently licensed and registered for excise tax; the program excludes all three.
- Letting 60 days pass after signing without remitting the amounts due with the proper returns, which the agreement requires.
- Skipping registration with the Treasury Division, although the agreement requires the company to register to file later sales, use and occupational tax returns.
- Submitting the power of attorney unsigned, undated or without a title where applicable; the form says it is then invalid.
- Not checking the box in section 6 and not attaching the earlier power of attorney when you want it to stay in effect; filing the new one automatically revokes earlier ones for the same matters and periods.
- Expecting the power of attorney to let the representative receive refund checks; that authority is excluded unless you address it in the form.
- Assuming the agreement waives all penalties or blocks an audit; Denver waives half of the penalties and keeps its authority to audit any covered period.
Frequently asked questions
What is the Denver Voluntary Disclosure Agreement for sales tax collected, not remitted?
It is an agreement between a business and the City and County of Denver Treasury Division. The business pays the Denver sales tax and interest it collected but never remitted. Denver agrees not to take criminal action and to waive half of the penalties once the delinquent taxes are paid.
Who is eligible for Denver's voluntary disclosure program?
Business owners who owe Denver tax, are not licensed and have not filed returns. You are not eligible if the company is under audit, Denver has already contacted it about a tax delinquency, or it is currently licensed and registered for excise tax with Denver.
How much of the penalty does Denver waive under this agreement?
Half. The agreement states that, with payment of the delinquent taxes, Denver will waive half of the penalties relating to the taxes due. It also states that Denver will not take criminal action against the company or its directors or officers for the covered period.
How long do I have to pay after signing the agreement?
60 days. The company agrees to remit the amounts due with the proper returns within 60 days of signing. The program page says you may pay with your completed disclosure packet, and Denver then confirms the taxes still due, net of payments already made.
Where do I send the Denver voluntary disclosure agreement?
Email the signed agreement, and the power of attorney if you use one, to [email protected]. Denver then signs the agreement and returns it to you. Registration with the eBiz Tax Center and the disclosure packet follow as separate steps of the program.
Do I need the power of attorney pages in this PDF?
Only if a third-party representative will make submissions on your behalf. The power of attorney is on the second page of each voluntary disclosure agreement. If you handle the disclosure yourself, the form does not call for it.
Is this a Denver property tax form?
No. It covers Denver sales tax collected from customers and not remitted. Denver property tax is a different tax: the Treasury's business tax FAQ says business personal property tax is payable to the County Treasurer every year on the valuation of the property, and paying sales tax does not satisfy it.
Does the agreement protect me from a Denver audit?
No. It states that nothing in it limits Denver's authority to audit any of the periods for which delinquent returns are being filed. It also becomes null and void if the facts it represents are found to be materially misrepresented.
Can I fill out the Denver voluntary disclosure agreement online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the agreement to Denver; you submit it through the Treasury Division's channels.
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