Back to ADOR

VOLUNTARY DISCLOSURE PROGRAM

*** NOTICES ***
Code Section 40-18-80.1 provides a fee for the underpayment of estimated tax in an amount determined by applying the underpayment rate established by U.S.C. §6621. Since this is technically an interest charge and not a true penalty, all requests for Voluntary Disclosure received after July 15, 2008 will not receive a waiver of this estimate interest.
Note: Since the effective date of an Agreement is established using the receipt date of the initial request, all Agreements that include Income tax with an effective date subsequent to July 15, 2008 will be ineligible to receive a waiver of the estimate interest.

The Alabama Department of Revenue will not enter into Voluntary Disclosure Agreements with entities organized under Alabama law who wish to come forward for Business Privilege tax.

The Alabama Department of Revenue (ADOR) offers the Voluntary Disclosure Program as a service to business taxpayers who are not in compliance with Alabama tax laws and who wish to come forward voluntarily to register and bring their accounts into compliance. ADOR offers the voluntary disclosure program only to those business taxpayers  who have not registered, not filed returns, and have not been contacted by ADOR  or an agent of ADOR (e.g., the Multistate Tax Commission), for seven years prior to the initial written request. The only taxes eligible for the Voluntary Disclosure Program are:

  • Business Privilege Tax
  • Corporate Income Tax
  • Sales & Use Taxes
  • Withholding Tax

  • Business taxpayers who wish to enter into a Voluntary Disclosure Agreement or their representatives should study the VDA Guidelines and then contact:

    Alabama Department of Revenue

    Voluntary Disclosure Program

    50 North Ripley Street

    Room 4131

    Montgomery , AL 36132

    NON-USPS carrier should be sent to Zip Code 36104


    334-353-9577/334-353-9557
    Fax: 334-242-0141
    email:brenda.taylor@revenue.alabama.gov