Voluntary Disclosure form 211 – When is required to be filled ?

When to use Voluntary Disclosure Form 211?

Voluntary Disclosure Form 211:  A Voluntary Disclosure is a form provided by the Federal Tax Authority if the Taxpayer notifies an error or omission in a Tax Return, Tax Assessment or Tax Refund application.

Voluntary Disclosure form need not be used if the underpaid tax amount is AED 10,000/- or less. It can be corrected through the Tax Return for the tax period in which the error has been discovered (i.e if the error occured in a particular quarter was found in subsequent quarter , the same can be rectified in the subsequent quarter when identified , no for required)

If the unpaid tax liability is more than AED 10,000/- it can be rectified using voluntary disclosure form 211.

 

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