PA Reinstates Voluntary Compliance Program

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The Pennsylvania Department of Revenue has reinstated its voluntary disclosure program, which had been suspended during the Commonwealth’s recent tax amnesty. Program guidelines are the same as before the amnesty, except that the 5 percent amnesty nonparticipation penalty mandated by the amnesty legislation will not be waived.

Under Pennsylvania’s Voluntary Disclosure Program, taxpayers who have outstanding Pennsylvania tax liabilities and are as yet unknown to the Department may come forward and qualify for a limited look-back period as well as general penalty abatement (excepting the 5% amnesty penalty).

The limited look-back period for non-corporate taxes is three years plus the current year. Taxes in this category include sales and use tax, employer withholding tax and personal income tax. In the case of trust fund taxes (collected sales tax and withheld personal income tax), there is no limited look-back period but general penalty abatement may be obtained.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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