A Voluntary Disclosure is a form provided by the Federal Tax Authority (“FTA”) pursuant to which the
Taxpayer notifies the FTA of an error or omission in a Tax Return, Tax Assessment or Tax Refund
application.
When should you submit a Voluntary Disclosure Form?
There would be specific scenarios where a Voluntary Disclosure Form should or can be used by taxpayers
and submitted to the FTA. This would, in general, be in cases where a taxpayer becomes aware of an error
or omission in a Tax Return, Tax Assessment or Tax Refund application, as below:
If you become aware that a Tax Return submitted by you to the FTA is incorrect, which resulted in a
calculation of the Payable Tax according to the Tax Law being less than it should have been, you must
submit a Voluntary Disclosure to correct such error. Please note that you are not required to submit a
Voluntary Disclosure for the underpaid tax if the amount of the Payable Tax is not more than AED
10,000 as long as the person is able to correct the error in the Tax Return for the tax period in
which the error has been discovered
If you become aware that a Tax refund application that you have submitted to the FTA is incorrect,
which resulted in calculating the refund amount to which you are entitled according to the Tax Law,
being more than it should have been, you must submit a Voluntary Disclosure to correct such error.
If you become aware that a Tax Return submitted by you to the FTA or a Tax Assessment sent to you by
the FTA is incorrect, which resulted in a calculation of the Payable Tax according to the Tax Law
being more than it should have been, you may submit a Voluntary Disclosure to correct such error.
If you become aware that a Tax refund application that you have submitted to the FTA is incorrect,
which resulted in calculating the refund amount to which you are entitled according to the Tax Law,
being less than it should have been, you may submit a Voluntary Disclosure to correct such error.
