The program’s purpose is to provide an opportunity for businesses and individuals who have recently become aware of their Pennsylvania tax obligations, to voluntarily come forward and meet such obligations. The relief afforded to taxpayers is outlined below.
The responsibility for payment and filing of non-corporate taxes of taxpayers accepted into this program will be limited to three (3) years plus the current year. This exposure limitation does not apply to Business Trust Fund taxes (SALES AND EMPLOYER WITHHOLDING) when the tax has been collected by a taxpayer, but not remitted. Taxpayers who failed to remit taxes collected, must comply from the date the tax was collected. Taxpayers must file applicable returns and pay all tax and interest for periods covered in the Voluntary Disclosure agreement. Penalties will be stricken when all requirements of the agreement have been completed. Foreign and Domestic corporations registered with the PA Department of State are only eligible for participation for non-corporate taxes.
MORE INFO CAN BE FOUND AT THESE LINKS:
http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=299&Q=211585
http://www.revenue.state.pa.us/revenue/lib/revenue/rev-610.pdf