Voluntary Disclosure User Guide | VAT & Excise Tax

1. About this guide

This guide is prepared to help you successfully complete your Voluntary Disclosure Form for Value Added Tax (VAT) and Excise Tax. It is designed to help you:

- provide accurate answers to the questions on your Voluntary Disclosure Form for VAT and Excise Tax by explaining when are you eligible to submit the form and what information you are required to provide; and

- understand the icons and symbols you might see as you complete the Form.

If you have additional questions on specific fields in the Voluntary Disclosure Form for VAT and Excise Tax, please contact us.

2. About Voluntary Disclosures

A Voluntary Disclosure¹ 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.

2.1. When should you submit a Voluntary Disclosure Form?

In line with the relevant legal provisions, 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 ...