There are several pitfalls that a company should respect when opening a volunteering agreement. The taxable person must present himself and request the VDA from a State before receiving requests, communications or audit opinions from the State concerned. Some states limit these audit requests, notifications or notifications to the specific type of tax disclosed, while others extend it to all state-administered taxes. This is the most common misunderstanding about voluntary disclosure agreements. The key is that it is a “voluntary” welcome. If the state turns to you to contact you about certain tax defects, the state does not consider this to be voluntarily declared. As has already been said, the self-declaration program is not limited to income tax. The program includes other taxes that a person may owe to the Georgian Revenue Department, including turnover taxes and withholding taxes of the employer, whose responsibility is personal. Georgia adjoins two states that do not have state income tax (Tennessee and Florida).
Long-time legitimate residents of Georgia purchase homes or condominiums in Florida or Tennessee for the purpose of changing their legal domicile (domicile). A legal resident (resident) in Georgia must understand the complex rules that govern residency in state income tax in order to avoid the various pitfalls that one encounters when trying to abandon residence in Georgia. A person may, without knowing it, refrain from taking the necessary measures to renounce his legal domicile (domicile) in Georgia. The Georgia Department of Revenue uses sophisticated data mining software to find people who may not have abandoned their residency in Georgia, who still have ties to Georgia, and who are still considered legal residents (domiciles) of Georgia. Unfortunately, it could be several years before the Georgia Department of Revenue begins its investigation. Therefore, if a person has not complied with the right steps to change their legal residence in Florida or Tennessee and has also not filed Georgian tax returns, the Georgia Department of Revenue can judge the person at any time. There is no limitation period for returns that are not submitted. For more than 28 years, Litwin Law has handled a large number of cases of state income tax residences, including the representation of individuals before the Georgian Revenue Department, at the administrative and judicial level. Lawyer Richard Litwin has a unique experience and specialization in national and local tax law. He advises high net worth individuals, their CSAs and their legal advisors in structuring corporate sales in order to minimize taxes in Georgia. He has represented individuals before the Georgian Revenue Department in audits and stay investigations initiated by the Georgia Department of Revenue. In addition, Richard Litwin has represented individuals who have not been contacted by the Georgia Department of Revenue and who wish to present themselves anonymously (by a lawyer and under the protection of legal privilege) to use the Georgian Department of Revenue`s volunteer program (1) to limit the retrospective period (number of years for which returns must be submitted, and (2) to obtain a waiver of civil penalties.
The law firm also represents taxpayers before the Georgia Tax Tribunal in the event of a challenge to an official tax and payment claim or in the event of a challenge to state tax performance related to residency issues. To qualify for the voluntary opening program, the taxpayer must meet two conditions: a voluntary advertising agreement is a legal agreement between a public tax authority and a company that acknowledges that it has not fulfilled its obligations with respect to sales and use tax compliance. The voluntary disclosure agreement will allow the company to enter into all necessary internal registrations and fulfill all outstanding tax liabilities. In the future, at the end of the voluntary disclosure agreement program, the company will have regular monthly, quarterly, or annual sales tax reporting obligations with the state, depending on the level of activity in the state. .