Voluntary Disclosure Programme

Found a mistake? Come forward before NBR finds you.

Process

VDP Steps

1. Error Assessment

We review your past returns and identify all errors. Calculate the tax impact. Assess penalties that would apply. Determine if VDP is appropriate (only available before NBR audit notification).

2. Disclosure Preparation

Draft the voluntary disclosure letter. Prepare supporting calculations. Document the reason for error. Quantify the tax underpaid or overpaid. Prepare amended return data.

3. NBR Submission

Submit VDP through NBR portal. File amended returns. Pay any additional tax due with reduced penalties. NBR typically reduces penalties for voluntary disclosure. Obtain confirmation of acceptance.

4. Future Prevention

Implement controls to prevent recurrence. Update ERP tax codes. Staff training on correct treatment. Establish review procedures. Quarterly compliance health check.

VDP Assistance

We manage VDP submissions — minimising penalties and restoring compliance.

Get VDP Help →