The Office of the Auditor reserves the right to refuse to waive the penalty and/or interest or cancel the agreement if the company does not comply with the program`s guidelines and procedures. In addition, the reference periods contained in the VDA remain open within the limitation period for future examinations. The entity must properly report and pay tax from the end date of the agreement. They will not be included in a volunteer program without making an effort. However, the more you rely on external resources, the less you have to do it yourself. After the VDA has been signed by both parties, BART sends the exported VDA with the corresponding forms. Tax data and the payment of voluntarily declared taxes are due within 60 days, as indicated in the agreement. Why not more than 20 years of experience? It`s even better! Our advisors have looked at VDAs in states across the country and we know the different nuances.. .