Mississippi Introduces Email Submission for Voluntary Disclosure Agreements

• Mississippi Department of Revenue introduces new email submission for Voluntary Disclosure Agreements
• Taxpayers can now apply for the VDA program by emailing [email protected] instead of mailing a letter
• The VDA program includes a 36-month lookback period for sales and use tax which extends if taxes were collected but not remitted
• Late filing and payment penalties are waived under the program, but interest charges still apply
• The program excludes taxpayers who are behind on filings or have previously filed returns
• Applicants can initially apply anonymously and must disclose their identity within 60 days of acceptance
• A nexus questionnaire may be required during the application process
• Disqualification from the program can occur due to prior DOR contact within three years, current audits, misrepresentation, or failure to comply with filing and payment deadlines within 60 days of approval

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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