Comptroller Information

The Texas Comptroller of Public Accounts is committed to promoting taxpayer compliance. In an effort to accomplish this objective, a Voluntary Disclosure Agreement (VDA) is available to taxpayers who want to comply with our tax laws. Standard written agreements will be made available for all taxes administered by our agency to which we can enter into such agreements. In our commitment to fairness in the administration of our taxes, we adhere to the following general guidelines:Liabilities due to failure to collect taxes and/or file the applicable reports will be limited to reports due four years from the initial taxpayer contact date. All taxes that were actually collected by the seller need to be remitted (i.e., there is no four-year limitation on tax collected not remitted). Statutory penalties will be waived. Interest will be waived on taxes voluntarily disclosed and paid that were not collected. Agreements will be offered to taxpayers who have not been contacted regarding an audit or investigation, either verbally or in writing.