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Article: Tennessee Taxpayers Should Consider Business Tax VDA Program.(voluntary disclosure agreements)
- Article from:
- Mondaq Business Briefing
- Article date:
- November 10, 2009
- Author:
CopyrightCOPYRIGHT 2009 Mondaq Ltd. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The Tennessee Department of Revenue (TDOR) issued an Important Notice recently that indicates that TDOR will enter into voluntary disclosure agreements (VDAs) with taxpayers who have not registered for, or who have not been remitting, Tennessee business license tax - Tennessee's locally-imposed gross receipts tax. Traditionally, the business tax has been administered by county clerks and municipal tax-collecting officials, but the Tennessee General Assembly passed legislation earlier this year transferring the administration of the tax to TDOR. It is anticipated that centralized administration will generate more revenue because TDOR can better enforce compliance by ...
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