Effects of viscoelastic substrates on the sandwich structures oscillations are examined in this paper. In this regard, dynamic response of sandwich annular panels with FG polar orthotropic face sheets resting on viscoelastic substrate is presented. Young's modulus in the radial and circumferential direction, shear modulus and density of each face sheet may be varied continuously in the radial direction. The viscoelastic substrate is modeled as Kelvin-Voigt foundation. To describe more accurately response of sandwich structures, the governing dynamical equations are derived based on the layerwise theory and five systems of second order coupled partial differential equations are obtained. The effects of the stiffness and damping coefficients of the foundation on the dynamic behavior of sandwich plate are investigated for various transient loads and boundary condition. Since no available results may be found in literature to demonstrate the efficiency and accuracy of the obtained results, the obtained results are verified by comparison with finite element results based on the three dimensional theory of elasticity for some special cases.