GTL Summary:

Article 10 establishes the framework for Voluntary Disclosures (VD). It mandates a Taxable Person to submit a VD upon discovering that a submitted Tax Return or a Tax Assessment from the Authority was incorrect, leading to an understatement of Payable Tax. A VD is also obligatory if a Tax refund application was erroneous, resulting in an over-claimed refund. Conversely, a taxpayer may submit a VD if an error led to an overpayment of tax or an under-claimed refund. For errors with no impact on Due Tax, correction is required via a VD or Tax Return as specified by the Authority.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 10
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations › Chapter 4 - Voluntary Disclosure
Order: 10
Last updated at: 2026-02-20 14:16:36 UTC

Title 2 - Tax Obligations

Chapter 4 - Voluntary Disclosure

Article 10

  1. If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is incorrect, which resulted in a calculation of Payable Tax according to the Tax Law being less than it should have been, the Taxable Person shall submit a Voluntary Disclosure.

  2. If a Taxpayer becomes aware that a Tax refund application submitted to the Authority is incorrect, which resulted in the calculation of a refund amount to which he is entitled according to the Tax Law being more than it should have been, the Taxpayer shall submit a Voluntary Disclosure.

  3. If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is incorrect, which resulted in the calculation of Payable Tax according to the Tax Law being more than it should have been, the Taxable Person may submit a Voluntary Disclosure.

  4. If a Taxpayer becomes aware that a Tax refund application submitted to the Authority is incorrect, which resulted in the calculation of a refund amount to which he is entitled according to the Tax Law being less than it should have been, the Taxpayer may submit a Voluntary Disclosure.

  5. If the Taxpayer discovers an error or omission in the Tax Return submitted to the Authority, where there is no difference in the amount of Due Tax, the Taxpayer must correct such [error by submitting a Voluntary Disclosure in the cases specified by the Authority, or correct such error via a Tax Return in any other case.] [9][G10]

  6. The Executive Regulations shall set out the detailed provisions relating to submitting a Voluntary Disclosure to the Authority and the method of application of Administrative Penalties imposed prior to the Voluntary Disclosure.

Footnotes

[9]Clause amended as per Federal Decree-Law No. 17 of 2025.

GTL Notes

[G10]Effective from 01 January 2026. Prior to its amendment, the paragraph read as follows:

If the Taxpayer discovers an error or omission in the Tax Return submitted to the Authority, where there is no difference in the amount of Due Tax, the Taxpayer must correct such return by submitting a Voluntary Disclosure.

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