1.If the Taxable Person finds out that the Tax Return submitted to FTA or the Tax Assessment issued by FTA is incorrect in a way which causes the Payable Tax according to the Tax Law be calculated in an amount less than the correct amount, they shall submit a Voluntary Declaration. 2.If the Taxpayer finds out that the tax recovery application submitted to FTA is incorrect, in a way which causes the recovery amount due to them under the Tax Law be calculated at in an amount higher than the correct amount, they shall submit a Voluntary Declaration. 3.If the Taxable Person finds out that the Tax Return submitted to FTA or the Tax Assessment issued by FTA is incorrect, in a way which causes the Payable Tax according to the Tax Law be calculated in an amount higher than the correct amount, they may submit a Voluntary Declaration. 4.If the Taxpayer finds out that the Tax recovery application submitted to FTA is incorrect, in a way which causes the recovery amount due to them under the Tax Law be calculated at an amount less than the correct amount, they may submit a Voluntary Declaration. 5. If the Taxpayer becomes aware of an error or omission in the Tax Return submitted to the Authority, without a difference in the amount of Tax Due, they shall correct such error by submitting a Voluntary Disclosure in the cases determined by the Authority, or by correcting it through a Tax Return in any other case.6.The Executive Regulations shall define the detailed provisions related to the Voluntary Declaration to the FTA, and the mechanism of applying the Administrative Fines levied before the Voluntary Declaration.
Interpretation and application must be checked against the official text and current version.