Voluntary disclosure can be applied for when a business that is not registered with the City of Philadelphia for a Commercial Activity License and a business tax account comes forward to register and pay for taxes owed.
The requirements to be accepted into the Department of Revenue Voluntary Disclosure Program are as follows:
- The taxpayer cannot have been contacted by the Revenue Department, Law Department or City authorized collection agency in regard to the unpaid taxes.
- The taxpayer must make a full disclosure of all Philadelphia taxes that are due for the past six years.
- The taxpayer must pay the full amount of the tax and interest due within 60 days of receipt of the billing from the Department of Revenue. Taxpayers needing to enter into a payment agreement to meet their obligation are not eligible to enter into a voluntary disclosure agreement.
If you are accepted into the Voluntary Disclosure Program and fulfill its terms, the Department of Revenue agrees to the following:
- The City will not audit you or assess the taxes covered by the agreement for any period prior to the six year disclosure period.
- The City will not assess any penalties for the tax years within the disclosure period.
If you want to participate in the Voluntary Disclosure Program, please send a letter to the Manager of Compliance Operations to request inclusion in the program. The letter should include a brief description of your taxable Philadelphia activity, the taxes involved and a statement that the taxpayer has not been contacted by any department or agent of the City in regard to this matter.
Send your inclusion request letter to:
1401 John F. Kennedy Blvd., Room 440
Philadelphia, PA 19102