The Federal Tax Authority issued Decision No. 8 of 2024 to clarify the mechanism to correct an error or omission in the tax return where there is no difference in the amount of tax due. The following are the cases to which such error or omission can occur:

1. Reporting standard rated taxable supplies in relation to an Emirate in the box of another Emirate.
2. ⁠Incorrect reporting of zero-rated taxable supplies, whether by understating or overstating.
3. ⁠Incorrect reporting of exempt supplies, whether by understating or overstating.

If the Taxpayer discovered an error or omission as described above in the tax return previously submitted to the Authority, they shall correct such error by submitting a Voluntary Disclosure.

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