North Dakota Updates Voluntary Disclosure Program Guidance for 2025

• North Dakota updated its Voluntary Disclosure Program guidance.
• The program allows taxpayers to resolve outstanding income, withholding, and sales and use tax liabilities.
• Taxpayers can disclose their obligations anonymously during the initial stages.
• The standard look-back period is three years, but the exact duration depends on the taxpayer’s disclosure request.
• The look-back period typically excludes the current tax year if the filing deadline has not passed.
• Taxpayers with limited presence in North Dakota may be offered a prospective compliance agreement.
• Taxpayers remain anonymous throughout the disclosure process until a final agreement is reached.
• The program promotes tax compliance and helps taxpayers avoid costly legal consequences.

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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