The document discusses voluntary disclosure requirements under UAE tax law. It states that taxable persons must make a voluntary disclosure within 20 business days if they become aware of an error or omission in their tax return or assessment that results in underpayment of taxes by more than AED 10,000. Disclosure must be made using the form directed by the Federal Tax Authority and can be submitted online through their e-Services portal. The document provides details on how to submit a voluntary disclosure and contact information.

1. REQUEST FORVOLUNTARY DISCLOSURE
UNDERTHE UAETAX PROCEDURES LAW
Source: https://farahatco.com/blog/request-voluntary-disclosure-uae-tax-procedures-law/

2. Int.
• UAEVAT voluntary disclosure should be made by aTaxable person to advise the
FederalTax Authority (the Authority) of an error or omission in such person’s tax
return, assessment or refund.These disclosures are made in accordance with
Federal Law No. 7 of 2017 onTax Procedures (theTax Procedure Law) as well as
the Cabinet Decision No. 36 of 2017 on the Executive Regulations on Federal Law
No. 7 onTax procedures (the Executive Regulations).

3. Voluntary Disclosures in UAE Law
Article 8 of the Executive Regulations prescribes the following:
• If aTaxable Person becomes aware that aTax Return or aTax Assessment is
incorrect, with the result that the PayableTax is less than required, to an amount
of more than AED 10,000, he must make aVoluntary Disclosure within 20 business
days from the date he became aware of the error.
• If aTaxable Person becomes aware that aTax Return or aTax Assessment is
incorrect, resulting in a calculation of PayableTax is less than required, by not
more than AED 10,000, he must:
• if he is obliged to submit aTax Return for this period, correct the error in theTax
Return for theTax Period in which the error has been discovered.

4. Voluntary Disclosures in UAE Law
• if there is no tax return through which the error can be corrected, make a
Voluntary Disclosure within 20 business days from the date of becoming aware of
the error.
• If aTaxable Person becomes aware that aTax refund application submitted is
incorrect, resulting in a calculation of a refund exceeding the correct amount, he
must make aVoluntary Disclosure within 20 business days from the date he
becomes aware of the error.
• Article 8 (4) of the Executive Regulations goes further to state that aVoluntary
Disclosure must be made in accordance with the form directed by the Authority.

5. How to go about Submitting a UAEVAT
Voluntary Disclosure
• AVoluntary Disclosure can be submitted online via theVAT section of the eServices portal
on the Authority’s website.
• The onlineVoluntary Disclosure form will contain the prepopulated details of theTaxable
Person and the applicable tax period.TheTaxable Person should update the correct
information and values for the tax return here and provide the supporting documents.The
Taxable Person will also be able to track the process and status via this portal.
• Voluntary Disclosures may also be made for ExciseTax.
• It is important to note that the Authority has also published aVoluntary Disclosure User
Guide onVAT and ExciseTax which is available on their website.

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