The Voluntary Disclosure Agreement for Use Tax Not Remitted is an agreement issued by the City and County of Denver Treasury Division, Tax Compliance, for businesses that come forward on their own to report and pay Denver use tax they never remitted. It is one of the Denver business tax forms handled through the Treasury Division's Voluntary Disclosure Program (VDA). On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Treasury Division publishes the original form and the program rules at denvergov.org.
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What is Voluntary Disclosure Agreement for Use Tax Not Remitted – Denver, CO?
The Voluntary Disclosure Agreement for Use Tax Not Remitted is a written agreement between a company and the City and County of Denver Treasury Division under which the company pays use tax and interest it failed to remit, and Denver in return waives penalties and agrees not to take criminal action.
The agreement covers a period the company writes in at the top of the form. In it the company agrees to pay use tax and interest on fixed-asset purchases for that period, with credit for any legally imposed sales taxes already paid, and on expense items on which tax was due. It states that Denver has not contacted the company about these taxes, that the company will remit the amounts due with the proper returns within 60 days of signing, and that it will register with the Division to file later Denver sales, use and occupational tax returns.
Denver, for its part, agrees not to take criminal action against the company and its directors or officers for the covered periods, and to waive all penalties once the delinquent taxes are paid. The agreement is based on the facts the company represents: if they are materially misrepresented, it becomes null and void. It does not limit Denver's authority to audit the periods covered.
The PDF also contains the Treasury Division's Power of Attorney For Division Administered Tax Matters, used when a representative acts for the company. The Denver Voluntary Disclosure Program uses separate agreement forms for other tax combinations, such as sales tax collected and not remitted, so this one is the use-tax version.
Who needs to file Voluntary Disclosure Agreement for Use Tax Not Remitted – Denver, CO?
Business owners who owe Denver use tax they never reported or paid, and who want to settle it through the Denver Voluntary Disclosure Program, sign this agreement. The Treasury Division describes the program as open to businesses that owe Denver tax but are not licensed and have not filed returns.
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 been previously contacted by Denver about any tax delinquency;
- the company is currently licensed and registered for excise tax with Denver.
The agreement itself has the company state that Denver has not contacted it about these taxes.
A third-party representative may make the submissions for the company. In that case the company completes the power of attorney included in the PDF. The taxpayer signs section 7, and each representative signs section 8 and states whether he or she is a Colorado attorney, a Colorado licensed CPA, or another type of representative. Businesses disclosing a different tax or combination, such as sales tax, occupational privilege tax, lodger's tax, FDA tax, TBT or E911 charges, should use the form the program page assigns to that case or contact [email protected].
When to file Voluntary Disclosure Agreement for Use Tax Not Remitted – Denver, CO
Submit the agreement after you have confirmed that your business is eligible and before Denver contacts you about the tax, since the form states that Denver has not contacted the company. The agreement period is the one you write in at the top of the form. The Treasury Division's program page gives general look-back periods: three years for consumer's use tax on expenses and seven years for consumer's use tax on taxable capital assets.
All outstanding taxes must be paid within 60 days of signing the agreement. The form states this, and the program page adds that you may send payment together with your completed disclosure packet. The company must also register with the Treasury Division to file later Denver sales, use and occupational tax returns. The form sets no calendar deadline for submitting the agreement itself.
Documents you need
- Completed disclosure packet with supporting documentation for the tax you are disclosing, submitted to the City and County of Denver as the program's later step.
- The power of attorney included in the PDF, 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 remain in effect, only if you do not want the new power of attorney to revoke it (power of attorney section 6).
- Recent Treasury Division correspondence, such as an assessment or audit letter, which the power of attorney page suggests attaching when you can to speed processing.
How to fill out Voluntary Disclosure Agreement for Use Tax Not Remitted – Denver, CO
Enter the agreement period
At the top, write the start and end dates of the period the agreement covers, in the "from ____ to ____" line.
Enter the fixed-asset period
In item 1 of the company's commitments, write the period for use tax and interest on fixed-asset purchases. Credit is allowed for legally imposed sales taxes previously paid.
Review the company's commitments
Read items 2 to 5: use tax on expense items, no prior contact by Denver, payment within 60 days of signing, and registration to file later returns. Do not sign unless every statement is true for your company.
Review what Denver agrees to
Check the four Treasury Division terms: no criminal action, penalty waiver once taxes are paid, nullity if facts are misrepresented, and Denver's continued audit authority.
Enter the company name
Write the company name on the line beside the City and County of Denver, Treasury Division, signature area.
Complete the signature block
For the company signor, enter signature, date, printed name and title. Denver's signature is added by the Treasury Division, which returns the signed agreement.
Complete the power of attorney if needed
Only if a representative will act for you: enter taxpayer name, address, phone and account number in section 1, and each representative's details in section 2. In section 3 mark the tax matters, such as Use Tax, with the period.
Set the acts and prior authorizations
Use section 5 to list any added or deleted acts. In section 6, check the box only if you do not want earlier powers of attorney revoked, and attach a copy of any you keep.
Sign the power of attorney
The taxpayer signs, dates and adds name and title in section 7. Each representative signs section 8 and marks Colorado attorney, Colorado licensed CPA or other.
Review and download the completed PDF
Check the dates, names and signatures, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Voluntary Disclosure Agreement for Use Tax Not Remitted – Denver, CO
Email is the channel the Treasury Division's Voluntary Disclosure Program gives for the signed agreement and the power of attorney: send them to [email protected]. After you submit a signed agreement, Denver signs it and returns it to you.
The program then continues in these steps:
- Register online. Complete a Denver tax license registration through the eBiz Tax Center (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 disclosure in progress.
- Send the disclosure packet. Submit your completed disclosure packet and supporting documentation to the City and County of Denver. The program page offers spreadsheet templates for calculating the tax owed, including one for consumer's use tax on business purchases, or you can ask [email protected] for a template.
- Pay. Remit all outstanding taxes within 60 days of signing. Denver confirms the amount due net of payments already made.
If the power of attorney is sent separately, the form says to address it to a specific unit or person at the Treasury Division, or otherwise 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
- Applying when the company is under audit, has already been contacted by Denver about a delinquency, or is already licensed and registered for excise tax; the program page lists these as disqualifying.
- Leaving the agreement period blank at the top or in item 1 of the company's commitments, so the covered dates are unclear.
- Not remitting the tax and interest within 60 days of signing the agreement, as the form requires.
- Skipping registration with the Treasury Division to file later Denver sales, use and occupational tax returns, which the form lists as a company commitment.
- Stating facts that turn out to be materially misrepresented; the agreement says it is then null and void.
- Using this use-tax agreement for sales tax collected and not remitted or for occupational tax only; the program page assigns separate agreements to those cases.
- Submitting the power of attorney unsigned, undated or without a title where applicable; the form says it is then invalid.
- Filing a new power of attorney without attaching a copy of an earlier one you want to keep; filing automatically revokes earlier ones for the same matters and periods.
Frequently asked questions
What is the Voluntary Disclosure Agreement for Use Tax Not Remitted?
It is an agreement between a company and the Denver Treasury Division. The company pays use tax and interest it did not remit for a stated period. Denver waives penalties once the tax is paid and agrees not to take criminal action for the covered periods.
Is this a Denver property tax form?
No. It deals with use tax, not Denver property tax. The Treasury Division's business tax FAQ says business personal property tax is a different tax, payable every year to the County Treasurer on the property's valuation.
Who is eligible for Denver's voluntary disclosure program?
Businesses that owe Denver tax but are not licensed and have not filed returns. You are not eligible if you are under audit, have been contacted by Denver about a delinquency, or are currently licensed and registered for excise tax with Denver.
How long do I have to pay after signing the agreement?
You must remit the amounts due, with the proper returns, within 60 days of signing the agreement. The program page says you may send payment together with your disclosure packet, and Denver then confirms the amount due net of payments already made.
How far back does the use tax disclosure go?
The program page gives general look-back periods of three years for consumer's use tax on expenses and seven years for consumer's use tax on taxable capital assets. The period you actually disclose is the one you write on the agreement.
Where do I send the signed agreement?
Email the signed agreement and any power of attorney to [email protected]. After you submit it, Denver signs the agreement and returns it to you. Next you register with the eBiz Tax Center and send your disclosure packet.
Can someone sign or submit this agreement for my company?
A third-party representative may make submissions for you if you complete the power of attorney included in the PDF. The taxpayer signs section 7, and each representative signs section 8 with his or her credentials or an explanation.
Can I fill out this Denver agreement online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not connected to the City and County of Denver and does not submit the agreement; you send it to the Treasury Division yourself.
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