UAE VAT Voluntary Disclosure vs Reconsideration Form
Oct 10,2019 / Haroon Juma / VAT & Tax Blogs
As a Registered UAE FTA Tax Agency, several questions are usually posed by UAE businesses on the appropriate use of specific processes set out by the UAE Federal Tax Authority. In this blog, we discuss the specific scenarios of when the Voluntary Disclosure or Reconsideration Form is used.
It is of prime importance that the UAE taxpayer is aware of the UAE Federal Laws to save time and effort and avoid any unnecessary penalties and charges. Below is an illustration of the difference between the 211 UAE VAT Voluntary Disclosure form and the Reconsideration form.
211 Voluntary Disclosure Form
Deals primarily with situations where there is an error committed on the taxpayer’s UAE VAT return. As per Article 8 of Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. (7) of 2017 on Tax Procedures, voluntary disclosures are required to be made in the following cases:
Deals primarily with situations where FTA has made a decision on any penalty levied on you and you wish to request for a review of the FTA’s decision. As per FTA, there are different levels to submit your dispute and raise concerns:
|This form must be made within 20 business days after discovering the error in the VAT return.
|This form must be submitted within 20 business days after FTA has made its original decision.
|To submit the 211 UAE VAT Voluntary disclosure form, go to the VAT201 – VAT Returns tab in the VAT section of the e-services portal and click on the Submit Voluntary Disclosure button.
|To submit a Reconsideration form, go to the e- forms section and click on Reconsideration Form.
|There are fines and penalties levied when submitting 211 UAE VAT Voluntary disclosure. Please refer to the FTA user’s guide for detailed penalties.
|There are no fines and penalties levied when submitting a Reconsideration form.
In either scenario, preparation and submission of a thorough case with credible information are essential to achieve your desired outcome. Our experienced UAE Tax Consultants can assist you to manage these processes to a satisfactory outcome.
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