Ohio Tax - Manufacturers' Education Council

Administrative Update – Voluntary
Disclosure Agreements (VDAs)
• Information Release CAT 2008-01 – Revised
September 2010
• Allows VDA for CAT
• Interest only – no penalties (as long as taxpayer never
contacted via audit/compliance)
• Beginning g January 1, 2011, a look back period of 3
years plus current year will go in effect
• Steps for VDA:
• Send request for VDA in writing to CAT Divisioni i
• ODT sends letter, contract, and registration/returns
• Register, file returns, pay tax
• ODT bills for interest
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