Voluntary Disclosure Program

Overview

The Rhode Island Division of Taxation encourages businesses and individuals who are not in compliance with Rhode Island tax laws to come forward voluntarily to pay Rhode Island taxes. The goal of the Division of Taxation is to ensure that all taxpayers living in Rhode Island or doing business in this state are registered, collecting and paying the taxes they are obligated to pay.

Criteria

• The taxpayer has not been previously contacted by the Division of Taxation.
• The taxpayer is not registered for the tax type involved in the disclosure.
• The taxpayer has not collected any tax.

Program Highlights

• Taxpayer can come forward anonymously.
• Waiver of penalties for qualified taxpayers
• Spreadsheets are acceptable for certain taxes (sales/use).
• Limited "look back" period.

Process

The initial contact on most voluntary disclosures is a letter from the representative giving a brief general description of the company’s activities and what the company is seeking by coming forward. The Tax Division will respond with a letter outlining its position. At that time the company can decide whether or not to disclose.

Contact Information

Peter McVay, Assistant Tax Administrator
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Telephone (401) 574-8846
Fax (401)574-8917
email pmcvay@tax.ri.gov