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Payments, assistance & taxes

Apply for the Voluntary Disclosure Program for overdue taxes

Voluntary disclosure is a program for businesses or individuals who owe overdue taxes. Taxpayers can apply for Voluntary Disclosure once they are ready to come forward to register and pay taxes owed.

For businesses, a common example of tax owed is the Business Income and Receipts Tax (BIRT). The program covers businesses not registered with the City of Philadelphia for a Commercial Activity License or a business tax account.

For individuals, some common examples of taxes owed are: Net Profits Tax, School Income Tax, Wage Tax, Earnings Tax, or Real Estate Taxes.

If you are accepted into the Voluntary Disclosure Program and fulfill its terms, the Department of Revenue agrees to the following:

  • The City will not audit you or assess the taxes covered by the agreement for any period prior to the six year disclosure period.
  • The City will not assess any penalties for the tax years within the disclosure period.


The requirements to be accepted into the Department of Revenue Voluntary Disclosure Program are as follows:

  • The taxpayer cannot have been contacted by the Department of Revenue, Law Department, or City-authorized collection agency regarding the unpaid taxes.
  • The taxpayer must make a full disclosure of all Philadelphia taxes that they owe for the past six years.
  • The taxpayer must pay the full amount of the tax and interest due within 60 days of receipt of the billing from the Department of Revenue.
  • Taxpayers that need to enter into a payment agreement to meet their obligation are not eligible for the Voluntary Disclosure agreement.

How to apply

If you want to participate in the Voluntary Disclosure Program, send a letter to the Discovery Manager to request inclusion in the program.

The letter should include a brief description of your taxable Philadelphia activity, the taxes involved and a statement that the taxpayer has not been contacted by any department or agent of the City regarding this matter.

You can send your letter by email or mail.



Discovery Manager
1401 John F. Kennedy Blvd., Room 440
Philadelphia, PA 19102