Updated Voluntary Disclosure User Guide on VAT and Excise Tax

The updated VD User Guide gives further explanations on requirements and procedures specifically related to the submission of Voluntary Disclosures for active and deregistered Tax Groups, summarized below.

1. Tax Group Voluntary Disclosures shall be submitted by the active Group representative member only, or by the last representative member before the Tax Group was deregistered.
2. Other Tax Group members can only view submissions made to the FTA by the representative member.
3. Voluntary Disclosures can be submitted against submitted VAT returns, acknowledged Voluntary Disclosures, or acknowledged tax assessments. The VD User Guide provides separate procedures on how to access the Voluntary Disclosure form in each of the scenarios above.
4. In line with the guidance available previously, an official letter must be prepared and attached for the FTA’s review along with the Voluntary Disclosure form. The letter shall include background facts and a detailed description of the errors disclosed. Such letter shall be prepared regardless of whether the Voluntary Disclosure is submitted by an active or deregistered Tax Group.

Source KPMG

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