The Voluntary Disclosure Agreement for Sales Tax Not Collected is the agreement the City and County of Denver Treasury Division, Department of Finance, signs with a company that has not collected Denver sales tax from its customers and comes forward to settle it. It is a sales tax document, not a Denver property tax form. The PDF also carries a Power of Attorney for Division Administered Tax Matters, used when a representative acts for the company. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agreement itself goes to the City and County of Denver through its own channels.
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What is Voluntary Disclosure Agreement for Sales Tax Not Collected – Denver, CO?
The Voluntary Disclosure Agreement for Sales Tax Not Collected is a Denver Treasury Division agreement in which a company that has not collected Denver sales tax from customers agrees to remit the tax and interest due for a stated period in exchange for penalty relief.
The company states four facts and commitments: it has not collected sales taxes from customers, 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 to the following:
- Denver takes no criminal action against the company and its directors or officers for failing to report and remit the Denver taxes for the covered period.
- With payment of the delinquent taxes, Denver waives all penalties relating to the taxes due.
- The agreement rests on the facts represented in it; if they are found to be materially misrepresented, the agreement is null and void.
- Nothing in it limits Denver's authority to audit any period for which delinquent returns are filed.
The agreement belongs to Denver's Voluntary Disclosure Program, which uses different agreement forms for other situations: use tax, use and occupational tax, sales, use and occupational tax together, sales tax that was collected and not remitted, and occupational privilege tax only. This form is the one for sales tax not collected from customers.
Who needs to file Voluntary Disclosure Agreement for Sales Tax Not Collected – Denver, CO?
Business owners who owe Denver tax but are not licensed and have not filed returns for sales, use and/or occupational privilege tax may use Denver's Voluntary Disclosure Program. This agreement is the one for a company that has not collected Denver sales tax from its customers.
Denver's page says a business is NOT eligible if any of these is true:
- the company is under audit by the City and County of Denver;
- the company has previously been contacted by Denver about any tax delinquency;
- the company is currently licensed and registered for excise tax with Denver.
Do not use this form if sales tax was collected from customers and not remitted, or if you are disclosing only use tax or only occupational privilege tax. Denver publishes separate agreements for those cases. For Lodger's, FDA or Telecommunications Business Tax or E911 charges, or any other combination of taxes, the program directs you to [email protected].
A third-party representative who makes submissions for the company must complete the Power of Attorney on page 2 of the agreement. A corporate officer, partner, guardian, tax matters partner, executor, receiver, estate administrator or trustee who signs for the taxpayer certifies on that form that they have authority to do so.
When to file Voluntary Disclosure Agreement for Sales Tax Not Collected – Denver, CO
Submit the agreement after you have determined that your business is eligible and before Denver contacts you about these taxes: the form itself states that Denver has not contacted the company, and a company under audit or already contacted about a delinquency is not eligible. The form prints no calendar deadline.
The agreement covers the period you enter in the blanks "from ____ to ____". Denver's page gives general look-back periods: three years for sales and retailer's use taxes that were not collected from customers, three years for consumer's use tax on expenses, seven years for consumer's use tax on taxable capital assets, and three years for occupational privilege tax. Taxes collected from customers or employees are held in trust, and then the look-back can reach back to the date the company began doing business in Denver.
Once you sign, the amounts due must be remitted with the proper returns within 60 days. You may send payment together with your disclosure packet.
Documents you need
- Power of Attorney for Division Administered Tax Matters, printed in the same PDF: complete it only if a third-party representative will make submissions on the company's behalf.
- A copy of any earlier power of attorney you want to stay in effect: attach it to the new Power of Attorney, because filing the new one automatically revokes earlier ones for the same tax matters and periods unless you check the box in item 6.
- Copies of recent Treasury Division correspondence, such as a Refund Claim, Notice of Final Determination, Assessment, and Demand for Payment, Refund Denial or Audit Engagement Letter: attach with the Power of Attorney if you can, because Denver says this speeds processing.
- The completed disclosure packet with supporting documentation: submitted to Denver after the agreement is signed, using one of the calculation templates Denver offers or one obtained from [email protected].
How to fill out Voluntary Disclosure Agreement for Sales Tax Not Collected – Denver, CO
Enter the disclosure period
On the line "This agreement covers the period from ____ to ____", write the first and last dates the agreement covers. Denver's page gives the general look-back periods, such as three years for sales tax not collected from customers.
Read the company's four statements
Confirm that items 1 to 4 under "The signor of this agreement agrees" are true for your company: no sales tax collected, no contact from Denver, remittance within 60 days of signing, and registration with the Division.
Review Denver's terms
Read the four terms the Treasury Division agrees to accept: no criminal action, waiver of penalties on payment of the delinquent taxes, voidance for material misrepresentation, and Denver's continued authority to audit.
Enter the company name
Write the company's name on the line labeled Company Name beside the City and County of Denver, Treasury Division line.
Sign and identify the signor
In the company block, enter the signature, date, Signor's Printed Name and Title. The matching block for the City and County of Denver, Treasury Division is signed by Denver, which returns the signed agreement.
Complete the taxpayer section of the Power of Attorney
Only if a representative will act for you: in item 1 enter the taxpayer name(s) and address, including any trade name or DBA, a daytime phone number and the account number.
List representatives and tax matters
In item 2 give each representative's name, address, phone, fax and e-mail. In item 3 check the taxes covered, for example Sales Tax, and enter the period from and to for each.
Review acts, additions and prior powers
Item 4 lists the acts authorized; they do not include receiving refund checks. Use item 5 for added or deleted acts, and check the box in item 6 only if you do not want earlier powers revoked, attaching a copy of any you want to remain.
Sign the Power of Attorney
In item 7 the taxpayer signs, dates and prints name and title; a corporate officer or other fiduciary signing certifies authority. In item 8 each representative signs and marks CO attorney, CO licensed CPA or other.
Review, download and print the PDF
Check the period, names, signatures and dates, then download or print the completed PDF from FillingPDF. Send it as described under How to submit.
How to submit Voluntary Disclosure Agreement for Sales Tax Not Collected – Denver, CO
Denver's Voluntary Disclosure Program takes the signed agreement by email, and the steps that follow are completed through Denver's eBiz Tax Center and the VDA team.
- Email the agreement: send the signed agreement, and the Power of Attorney if a representative will act for you, to [email protected]. Denver then 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 email the VDA team at [email protected] so they can check the account is set up correctly for the disclosure in progress.
- Send the disclosure packet: submit your completed disclosure packet and supporting documentation. Denver offers spreadsheet templates for calculating the tax owed; the template for sales tax not collected also covers consumer's use tax on business purchases. You can request a template for your situation at [email protected].
- Remit the tax: all outstanding taxes are due within 60 days of signing. After reviewing the packet, Denver confirms the amount due net of payments already made.
The Power of Attorney says that, where no unit or person is named, it should go to City and County of Denver, Treasury Division, Tax Compliance, 201 W. Colfax Avenue, MC 1001, Dept. 1009, Denver, Colorado 80202. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this agreement when sales tax was collected from customers and not remitted; Denver publishes a separate agreement for that case, and the look-back period can then reach back to the start of business in Denver.
- Applying while under audit, after Denver has contacted the company about a delinquency, or while already licensed and registered for excise tax; Denver's page lists each as a bar to eligibility.
- Leaving the "from ____ to ____" period blank; the taxpayer enters the disclosure period on the form.
- Missing the 60-day deadline to remit the amounts due after signing the agreement.
- Skipping registration with the Treasury Division to file later Denver sales, use and occupational tax returns, which item 4 of the agreement requires.
- Sending a Power of Attorney that is not signed, dated and titled where applicable; the form says it is invalid without them.
- Assuming a new Power of Attorney leaves older ones in place; it revokes earlier ones for the same matters and periods unless you check the box in item 6 and attach a copy.
- Treating the agreement as protection from an audit or as covering misstated facts; Denver keeps its authority to audit, and materially misrepresented facts make the agreement null and void.
Frequently asked questions
What is the Voluntary Disclosure Agreement for Sales Tax Not Collected?
It is an agreement between a company and the City and County of Denver Treasury Division. The company agrees to remit Denver sales tax and interest it never collected for a stated period; Denver agrees to waive penalties on payment and take no criminal action for that period.
Is this form for Denver property tax?
No. It concerns Denver sales tax that was not collected from customers. Denver's business tax page says property tax on business personal property is a different tax, payable every year to the County Treasurer on the valuation of the property.
Who is eligible to use this agreement?
Business owners who owe Denver tax, are not licensed and have not filed returns. A company is not eligible if it is under audit, has already been contacted by Denver about a tax delinquency, or is currently licensed and registered for excise tax with Denver.
How many years back do I have to report?
You enter the period on the form. Denver's general look-back for sales tax not collected from customers is three years. If taxes were collected and held in trust, the period can extend to when the company began doing business in Denver, and another agreement applies.
How long do I have to pay after signing?
Within 60 days of signing the agreement. The form says the company remits the amounts due with the proper returns in that time, and Denver's page says you may send payment together with your completed disclosure packet.
Do I still owe penalties or face an audit after signing?
Denver waives all penalties relating to the taxes due once the delinquent taxes are paid, and takes no criminal action for the covered period. It can still audit any period covered, and misrepresented facts make the agreement null and void.
Where do I send the signed agreement?
Email it to [email protected]. Denver then signs the agreement and returns it to you. If a representative acts for you, include the Power of Attorney printed on the second page of the agreement.
Do I need the Power of Attorney in this PDF?
Only if a third-party representative will make submissions for your company. Denver's page says that representative's Power of Attorney is included on the second page of each agreement. Without a representative, you sign the agreement yourself.
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: it does not submit the agreement or register your account, which you do through Denver's email and eBiz Tax Center channels.
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