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TTB voluntary disclosure program for unreported changes in control or proprietorship

TTB voluntary disclosure program

The Alcohol and Tobacco Tax and Trade Bureau (TTB) of the U.S. Treasury Department today issued a reminder for wholesalers and importers of alcohol beverages of the requirement to file a new permit application within 30 days of a change of control or change in proprietorship. To provide relief for entities that may not have complied with this filing requirement, TTB is offering a temporary voluntary disclosure program through December 31, 2019.


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As the TTB release explains, a “change in control” is a change in who controls the business. A “change in proprietorship” is a change in the person or entity that owns a business. With such changes, there is a requirement under U.S. law to file a new permit application with TTB within 30 days of the change.

TTB is offering a temporary voluntary disclosure program for those wholesalers and importers of alcohol beverages that have undergone a change in control or proprietorship. The temporary voluntary disclosure program provides a streamlined approach to allow eligible wholesalers and importers to voluntarily disclose the unreported changes in control or proprietorship and at the same time to file an application for a new permit. The voluntary disclosure program is available through December 31, 2019.


For more information, contact a tax professional with KPMG’s Excise Tax Practice group:

Deborah Gordon | +1 (202) 533 5965 |

Taylor Cortright | +1 (202) 533 6188 |

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