Our voluntary disclosure program helps resolve prior tax debt. If
your business isn't in compliance with Oregon tax laws, we encourage you
to come forward.
Voluntary disclosure agreement
Contact us in writing to ask to enter into a
voluntary disclosure agreement. You may do this anonymously through a
third party such as an accountant or lawyer. The agreement is only
an option if you haven't already been contacted by us or the Multistate Tax Commission (MTC).
Your written request must include:
- A company description, including entity type and business activity conducted in Oregon.
- The date Oregon business activity began.
- Reason(s) for not filing Oregon tax returns.
- The approximate level of activity in Oregon compared to total activities (percentage of property, payroll, and receipts attributable to Oregon activities for the last three years).
- Potential or estimated tax liability to Oregon for the last three years.
- The company's year-end date (calendar or fiscal year).
- Specific statement of relief requested or proposal being made.
- Statement indicating whether the company or an affiliate was contacted by us or the MTC.
If you haven't filed tax returns in multiple states, the MTC can contact the state for you to fulfill your filing requirements. See www.mtc.gov for more information.