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VOLUNTARY DISCLOSURE PROGRAM

Eligible business owners are encouraged to come forward voluntarily and remit all sales, use, and occupational privilege taxes owed in exchange for a partial or full waiver of late penalties due on delinquent remittances.

Denver’s Voluntary Disclosure Program is available to business owners who owe Denver tax but are not licensed and have not filed returns for sales, use, and/or occupational privilege tax.

If your business is liable for Denver excise taxes for prior months or years, your business may be eligible for this program. Your business is NOT eligible if any of the following conditions are true:

  1. Your company is under audit by the City and County of Denver
  2. Your company has been previously contacted by the City and County of Denver for any tax delinquencies
  3. Your company is currently licensed and registered for excise tax with the City and County of Denver

 

Sales, use, FDA, TBT, Lodger's, and occupational privilege taxes, as well as E-911 charges, may be remitted through the VDA program.

Step #1- Determine your business’s eligibility.

See the FAQ above titled, “Is my business eligible for this program.” To determine your eligibility.

Step #2 – Complete, sign and submit the appropriate agreement and power of attorney form.

If you have determined that your business is eligible for this program, the next step is to submit the appropriate voluntary disclosure agreement for the tax types for which you are disclosing.

If a third-party representative will be making submissions on your behalf, you must complete and submit the power of attorney form, which is included on the second page of each voluntary disclosure agreement.

Complete this form if you are disclosing Denver sales tax that was collected, but not remitted.

Complete this form if you are disclosing Denver sales tax that was not collected from your customers.

Complete this form if you are disclosing Denver use and occupational privilege tax.

Complete this form if you are disclosing Denver sales, use, and occupational privilege tax.

Complete this form if you are disclosing Denver occupational privilege tax only.

Complete this form if you are disclosing Denver use tax only.

If you have TBT, Lodger’s, FDA taxes or E911 charges to disclose, please contact vda@denvergov.org for direct assistance.

Step #3 – Submit the appropriate agreement and power of attorney to the City and County of Denver.

Email: vda@denvergov.org

Mail:      City and County of Denver – Treasury Division

                Attn: Tax Unit Administrator

                201 W.Colfax ave., Dept. 1009

                Denver, CO 80202

Step #4 – City and County of Denver returns a signed voluntary disclosure agreement form.

After you have submitted a signed voluntary disclosure agreement, Denver will sign and return the agreement to you.

Step #5 – Submit completed disclosure packets and supporting documentation to the City and County of Denver.

Submit all documentation that supports the tax types and periods you are disclosing. In order for your submissions to be reviewed and processed faster, we encourage you to use the disclosure template packets provided.

Complete this form if you are disclosing Denver sales tax that was collected, but not remitted.

Complete this form if you are disclosing Denver sales tax that was not collected from your customers.

Complete this form if you are disclosing Denver sales and use tax that was not collected from your customers.

Complete this form if you are disclosing Denver use tax.

Complete this form if you are disclosing Denver occupational privilege tax.

Note: Denver may request clarification or additional documentation after your submission.

Step #6 – Remit outstanding taxes due.

Remittance of all outstanding taxes is due within 60 days of signing a voluntary disclosure agreement. You may remit outstanding taxes due along with your completed disclosure packet. After review of your disclosure packet and supporting documentation, Denver will confirm the outstanding taxes due net of any payments previously made.

Regarding the VDA time period, this period is denoted on the VDA agreement form by the taxpayer. Here are the general look back periods for the various tax types.

1. Three years for Sales/Retailer's Use taxes which have not been collected from customers
2. Three years for consumer's use tax on expenses
3. Seven years for consumer's use tax on any taxable capital assets
4. Three years for any applicable occupational privilege taxes (OPT)

Please note: if Sales/Retailer's Use Taxes or Occupational Privilege Taxes were collected from customers or employees, respectively, those taxes are considered held in trust by your company for the City and then the look back period could extend to the date the company first started doing business in Denver.

An example look back period would be calculated as follows: if today is April 12, 2018, and if sales taxes have not been held in trust, a company would go back to three years to the most current whole month to start their reporting liability. The month of March 1, 2015, would be the start date of the VDA Agreement.

 
Contact Us

Questions about the VDA Program?

Phone: 720-913-9955

Email: vda@denvergov.org