VAT Excise Tax Voluntary Disclosure UAE — FTA Error Correction Licensed Tax Agent Abdelhamid & Co CPA

VAT & Excise Tax Voluntary Disclosure UAE — FTA Error Correction & Penalty Reduction Service

Quick answer: A voluntary disclosure is the formal mechanism under Art. 10 of Federal Decree-Law No. 28 of 2022 on Tax Procedures by which a UAE VAT or Excise Tax registrant self-corrects an error or omission in a previously filed return — or reports a failure to file — before the Federal Tax Authority discovers the issue. Filing a voluntary disclosure is mandatory where the underpaid or overstated tax exceeds AED 10,000 per Art. 10(1); for errors below that threshold, the registrant may correct in the next return. A voluntary disclosure filed before an FTA audit notification attracts substantially reduced penalties compared to an FTA-initiated assessment; once an audit commences, the penalty reduction benefit is lost. Cabinet Decision No. 129 of 2025 sets the current penalty structure for late or inaccurate returns — a 30% surcharge on understated tax — that voluntary disclosure mitigates. Abdelhamid & Co — FTA-Licensed Tax Agent TAN: 30003958 / Tax Agency TAAN: 20033908 — quantifies the disclosure liability, prepares the complete submission, and manages FTA correspondence through to resolution.

Abdelhamid & Co Certified Public Accountants & Auditors LLC is fully authorised to act as Tax Agent and Tax Agency before the Federal Tax Authority under the UAE Tax Procedures Law (Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023): Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908 | Ministry of Economy Licence LC0106-01 | Licensed Auditor Registry No. 956 | Emirates Accountants and Auditors Association (EAAA) Fellow No. 124 | International Arab Society of Certified Accountants (IASCA) Fellow No. 1361 | over 25 years of professional experience in UAE tax, audit, and accounting. Our voluntary disclosure team has assisted businesses across manufacturing, trading, real estate, hospitality, retail, and financial services in correcting historical VAT and Excise Tax errors and minimising penalty exposure before FTA audit. Learn more about our broader VAT & Excise Tax services or about the firm.

Overview — UAE VAT & Excise Tax Voluntary Disclosure

The UAE tax system imposes strict accuracy obligations on VAT and Excise Tax registrants. A single misclassified supply, missed reverse-charge transaction, over-claimed input tax credit, wrong rate applied to an Excise good, or omitted tax period can create a material underpayment liability — one that compounds with late-payment surcharges of 2% per month (escalating to 4% per month 7 days after assessment) under Cabinet Decision No. 129 of 2025. Left uncorrected, these errors are inevitably detected through FTA risk-scoring, third-party data matching (customs, banking, VAT return cross-matching), or direct audit.

The voluntary disclosure framework provides a structured, legally protected path to self-correction. A disclosure filed before the FTA commences an audit: stops further late-payment surcharge accrual on the disclosed amount from the disclosure date; triggers the reduced-penalty regime; and demonstrates good faith — a factor the FTA considers in all subsequent dealings with the registrant. By contrast, errors detected and assessed by the FTA carry the full 30% surcharge on the understated tax plus fixed administrative penalties and the full surcharge rate from the original due date.

Designing and implementing a voluntary disclosure programme requires careful technical analysis — identifying all affected return periods, quantifying the adjustment for each box, assessing the interaction between output and input tax corrections, evaluating whether prior voluntary disclosures affect the penalty calculation, and structuring the submission to maximise penalty reduction. A poorly scoped or incomplete voluntary disclosure may trigger a wider FTA audit and worsen the registrant's position.

Legal & Regulatory Framework — UAE VAT & Excise Tax Voluntary Disclosure

  • Federal Decree-Law No. 28 of 2022 on Tax Procedures — the primary statute: Art. 10(1) obligates a registrant to file a voluntary disclosure where an error in a return, assessment, or tax refund application exceeds AED 10,000; Art. 10(2) permits correction of smaller errors in the next return; Art. 10(3) sets out the conditions under which voluntary disclosure penalty reduction applies — critically, disclosure must be filed before the FTA issues an audit notification or the penalty reduction is forfeited; Art. 43 governs FTA assessments; Art. 72 sets the statute of limitations at 5 years (15 years in fraud cases).
  • Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 — specifies the form and content requirements for voluntary disclosures filed through the FTA e-Services portal, the documentation to be attached, the FTA's processing and response obligations, and the conditions for penalty reduction at each stage of disclosure.
  • Federal Decree-Law No. 8 of 2017 on Value Added Tax — underlying VAT law whose provisions are most frequently the subject of voluntary disclosures: supply classification (Arts. 30–45), input tax recovery (Art. 55), reverse charge on imported services (Art. 48), VAT Groups, zero-rating conditions (Arts. 30–35), Designated Zone treatment (Art. 51), and the tax invoice requirements (implemented through Cabinet Decision No. 52 of 2017 Arts. 59–60).
  • Cabinet Decision No. 52 of 2017 on the Executive Regulations of Federal Decree-Law No. 8 of 2017 — detail rules on filing deadlines (Art. 40: 28 days after tax period end), tax period cut-off rules (Art. 25), input tax apportionment for partially exempt businesses (Arts. 40–48), and Designated Zone VAT treatment — all commonly subject to historical error and voluntary disclosure correction.
  • Federal Decree-Law No. 7 of 2017 on Excise Tax — Excise Tax law whose stock movement, rate, and registration provisions are the subject of Excise Tax voluntary disclosures: tobacco (100%), energy drinks (100%), carbonated drinks (50%), sweetened beverages (50%), and electronic smoking devices (100%).
  • Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates, and the Mechanism of Excise Price Determination — sets Excise Tax rates and the designated retail price / cost-plus price methodology; errors in rate application and price base are common Excise Tax disclosure subjects.
  • Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE — original penalty schedule for inaccurate returns, late filing, and failure to register, against which the voluntary disclosure penalty reduction is measured.
  • Cabinet Decision No. 129 of 2025 Amending Cabinet Decision No. 40 of 2017 — current penalty structure: 30% surcharge on understated/over-recovered tax for inaccurate returns; AED 1,000 / AED 2,000 for late filing; 2% / 4% monthly late-payment surcharges — the baseline from which voluntary disclosure penalty reduction is calculated.
  • FTA Public Clarification VATP031 — FTA guidance on the voluntary disclosure process, including the scope of errors that must be disclosed, the timing rules for penalty reduction, and the documentation the FTA expects to accompany a disclosure.

Key Facts — UAE VAT & Excise Tax Voluntary Disclosure

  • Mandatory disclosure threshold: Errors exceeding AED 10,000 in understated/over-recovered tax must be disclosed by voluntary disclosure (Art. 10(1), Federal Decree-Law No. 28 of 2022)
  • Below-threshold errors: Errors of AED 10,000 or less may be corrected in the next VAT return (Art. 10(2), Federal Decree-Law No. 28 of 2022)
  • Penalty reduction condition: Voluntary disclosure must be filed BEFORE the FTA issues an audit notification — penalty reduction is forfeited once audit commences (Art. 10(3), Federal Decree-Law No. 28 of 2022)
  • Inaccurate return surcharge: 30% of understated or over-recovered tax — reduced by voluntary disclosure filed before audit (Cabinet Decision No. 129 of 2025)
  • Late-payment surcharge: 2% per month from original due date; 4% per month if unpaid 7+ days after FTA assessment (Cabinet Decision No. 129 of 2025) — stops accruing on disclosed amount from disclosure date
  • Statute of limitations: 5 years from the end of the relevant tax period (Art. 72, Federal Decree-Law No. 28 of 2022); 15 years in fraud cases
  • Input tax recovery window: 5 years from the end of the tax period in which the supply was received (Art. 55, Federal Decree-Law No. 8 of 2017)
  • VAT rate corrected: 5% standard; 0% zero-rated; exempt (no credit) — the three most common misclassification errors
  • Excise Tax rates corrected: 100% tobacco, energy drinks, e-cigarettes; 50% carbonated drinks, sweetened beverages (Cabinet Decision No. 52 of 2019)
  • Reverse-charge correction: Services from non-resident suppliers under Art. 48 FDL 8/2017 — most common single error in VAT voluntary disclosures
  • Tax Agent authority: FTA Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908
  • Firm credentials: Ministry of Economy LC0106-01 | Licensed Auditor No. 956 | EAAA Fellow No. 124 | IASCA Fellow No. 1361 | 25+ years experience

Our VAT & Excise Tax Voluntary Disclosure Services

1. Historical Return Error Identification & Scope Assessment

Before any voluntary disclosure can be prepared, the full scope of historical errors must be identified. We conduct a systematic review of VAT and Excise Tax returns filed for all open periods within the 5-year statute of limitations under Art. 72 of Federal Decree-Law No. 28 of 2022 — cross-referencing accounting records, sales ledgers, purchase invoices, customs declarations, contracts, and bank statements against the filed return positions. We identify every category of error: supply misclassification, input tax over-recovery, missed reverse-charge, wrong period attribution, Excise Tax rate errors, and omitted stock movements. The scope assessment report quantifies the aggregate disclosure liability before the client commits to the disclosure programme.

2. VAT Voluntary Disclosure Preparation & Submission

We prepare the voluntary disclosure for each affected VAT return period — computing the corrected output tax, input tax, and net adjustment for each FTA return box, and attaching all supporting documentation required under Cabinet Decision No. 74 of 2023. Where the disclosure covers multiple periods, we present the FTA with a period-by-period schedule clearly distinguishing the original return position, the correction, and the resulting adjustment to tax payable (or repayable). The completed disclosure is submitted through the FTA e-Services portal as authorised Tax Agent (TAN: 30003958) under Art. 10 of Federal Decree-Law No. 28 of 2022.

3. Excise Tax Voluntary Disclosure Preparation & Submission

Excise Tax voluntary disclosures address errors in stock movement reporting, rate application, price base computation, and period attribution under Federal Decree-Law No. 7 of 2017 and Cabinet Decision No. 52 of 2019. We reconstruct the correct Excise Tax position for each affected monthly period, prepare the corrected stock movement schedules, compute the adjustment at the correct ad valorem rate, and submit the disclosure with full warehouse records and customs documentation. For businesses that have undergone ERP migrations or system changes, we assist with source data reconstruction where original records are incomplete.

4. Penalty Quantification & Mitigation Strategy

Before filing a voluntary disclosure, we quantify the total penalty exposure under both scenarios — disclosure before FTA audit versus FTA-initiated assessment — so the client can make an informed decision. We assess: the 30% surcharge on understated tax under Cabinet Decision No. 129 of 2025; the late-payment surcharges accrued from the original due date; any fixed administrative penalties for late filing or failure to register; and the reduction achievable through pre-audit voluntary disclosure. In some cases — particularly where the FTA has already issued an audit notification — a reconsideration or negotiated settlement may be more appropriate than a voluntary disclosure.

5. FTA Correspondence & Post-Disclosure Management

After submission, the FTA may raise queries, request additional documentation, or issue a formal assessment incorporating the disclosed adjustments. We manage all FTA correspondence as authorised Tax Agent (TAN: 30003958), respond to information requests within the FTA's required timeframes, review any FTA assessment for accuracy against the disclosure submitted, and — where the FTA's assessment differs materially from the disclosed position — advise on whether a reconsideration under Art. 27 of Federal Decree-Law No. 28 of 2022 is appropriate.

6. Compliance Improvement & Error Prevention

Following voluntary disclosure, we identify the root cause of each disclosed error — VAT coding in the accounting system, staff training gaps, invoice review processes, ERP configuration, or supply classification matrices — and implement targeted process improvements to prevent recurrence. We establish a periodic VAT health-check schedule to detect potential errors before they accumulate into disclosure-level exposure, reducing the likelihood of future voluntary disclosure obligations and protecting the business's compliance record with the FTA.

Our Voluntary Disclosure Methodology

  1. Trigger Event Assessment: We assess what prompted the disclosure need — internal audit finding, ERP migration, acquisition due diligence, staff change, or proactive review — and determine whether the situation requires an immediate pre-emptive disclosure (FTA audit risk is elevated) or a planned disclosure programme over a structured timetable. We confirm whether any FTA audit notification has already been received, as this determines whether penalty reduction is still available under Art. 10(3) of Federal Decree-Law No. 28 of 2022.
  2. Period Scoping & Data Extraction: We identify all potentially affected VAT and Excise Tax return periods within the 5-year window under Art. 72 of Federal Decree-Law No. 28 of 2022, extract the relevant accounting data, import customs records, and match purchase invoices and contracts to the filed return positions. We prepare a detailed error map showing, by period and by error category, the nature and estimated quantum of each adjustment.
  3. Adjustment Computation & Reconciliation: We compute the corrected tax position for each affected period — output tax, input tax, reverse-charge liabilities, Excise Tax rate adjustments — and reconcile the computed adjustment against the general ledger and filed return. Where input and output tax errors interact (for example, a supply reclassified from exempt to standard-rated creates both an output tax underpayment and potentially a corrected input tax credit), we ensure the disclosure captures the complete net adjustment.
  4. Disclosure Package Preparation: We prepare the complete disclosure package: the FTA voluntary disclosure form, a period-by-period adjustment schedule, supporting documents (invoices, contracts, customs records, internal accounting analyses), a covering technical note explaining the legal basis for each correction, and the Power of Attorney authorising Abdelhamid & Co to act as Tax Agent for the submission under Cabinet Decision No. 74 of 2023.
  5. Submission & Post-Filing Management: We submit the disclosure through the FTA e-Services portal and monitor the FTA's response. We manage any FTA information requests, review the FTA's assessment (if raised) for accuracy, advise on payment of the disclosed tax liability (and, if required, arrange an instalment payment plan under Cabinet Decision No. 74 of 2023), and confirm closure of the disclosed periods.

When Does a Business Need to File a VAT or Excise Tax Voluntary Disclosure?

1. Discovery of Historical Supply Misclassification

When a business discovers that supplies previously treated as zero-rated, exempt, or out-of-scope should have been standard-rated at 5% — or vice versa — the resulting output tax understatement (or over-recovery of input tax) must be disclosed by voluntary disclosure if the total error exceeds AED 10,000 under Art. 10(1) of Federal Decree-Law No. 28 of 2022. Common triggers include: a legal opinion identifying that a residential property supply was incorrectly treated as commercial; a review finding that professional services supplied to non-UAE clients did not meet all zero-rate export conditions; or an ERP audit revealing that a tax code change was applied inconsistently across periods.

2. Identification of Unclaimed or Incorrectly Claimed Input Tax

Where a business has over-recovered input tax — claiming credits on non-business expenditure, exempt-related costs, entertainment expenses, or invoices without a valid tax invoice — a voluntary disclosure is required to correct the over-recovery. Equally, where recoverable input tax was not claimed within the return period and the cumulative unclaimed amount exceeds AED 10,000, a voluntary disclosure may be the appropriate mechanism to claim the missed credits before the 5-year window under Art. 55 of Federal Decree-Law No. 8 of 2017 expires.

3. Discovery of Omitted Reverse-Charge Supplies

Services received from non-resident suppliers — SaaS platforms, consulting firms, management companies, digital service providers — are subject to the reverse-charge mechanism under Art. 48 of Federal Decree-Law No. 8 of 2017. Many UAE businesses have failed to self-assess VAT on these imports across multiple periods. Once identified, the cumulative reverse-charge understatement almost always exceeds AED 10,000, requiring mandatory voluntary disclosure. The net impact depends on the extent to which the corresponding input tax is recoverable in the same period.

4. Post-Acquisition or ERP Migration Review

Acquisitions — where the acquiring business inherits the target's historical VAT position — and ERP system migrations — where tax code mappings are reconfigured — are the two most common triggers for large-scale voluntary disclosure programmes. In both cases, a systematic review of the pre-acquisition or pre-migration VAT and Excise Tax return history frequently identifies material errors requiring disclosure across multiple periods. Early voluntary disclosure after an acquisition or migration limits the acquirer's inherited penalty exposure.

5. Excise Tax Stock Movement or Rate Errors

Excise Tax registrants — importers, producers, and Designated Zone operators — must account for every stock movement, apply the correct rate to each product category, and report on the correct price base. Errors in rate classification (for example, applying the 50% carbonated drink rate to a product that should attract the 100% energy drink rate), failure to report stock losses, or incorrect designated retail price computation result in Excise Tax underpayments that require voluntary disclosure once identified. The FTA cross-references Excise Tax returns against customs data, making undetected Excise Tax errors high-risk.

Common Mistakes in UAE Voluntary Disclosure Filings

1. Incomplete Scope — Disclosing Only Part of the Error

A voluntary disclosure that corrects only the error items immediately identified, without a systematic review of all potentially affected periods, leaves the registrant exposed on undisclosed periods. The FTA, upon receiving a voluntary disclosure, often uses it as a trigger to review adjacent periods. A partial disclosure that prompts an FTA audit of the remaining open periods eliminates the penalty reduction benefit for the undisclosed adjustments. The disclosure scope must be determined by a complete review — not a spot check.

2. Filing After the FTA Issues an Audit Notification

The penalty reduction benefit under Art. 10(3) of Federal Decree-Law No. 28 of 2022 is only available where the voluntary disclosure is filed before the FTA issues a formal audit notification. Once an audit notification is received, any disclosure filed is treated as audit-prompted and does not attract the pre-audit penalty reduction. Businesses that delay acting on identified errors — waiting until after year-end, after the next return, or until financial year audit completion — risk losing the penalty reduction if the FTA issues an audit notification in the interim.

3. Failing to Attach Adequate Supporting Documentation

Cabinet Decision No. 74 of 2023 requires a voluntary disclosure to be accompanied by all documents supporting the correction: the original return position, the corrected position, the relevant invoices, contracts, customs records, and accounting analyses. A disclosure submitted without adequate documentation is rejected by the FTA or treated as incomplete, suspending the penalty reduction clock. All supporting documents must be compiled and verified before submission.

4. Incorrect Computation of the Net Tax Adjustment

Voluntary disclosures frequently fail to correctly net output and input tax adjustments — for example, disclosing an output tax understatement without adjusting the corresponding recoverable input tax, or correcting a supply classification without considering the impact on the input tax apportionment ratio for partially exempt businesses under Cabinet Decision No. 52 of 2017 Arts. 40–48. An incorrect net adjustment results in either an over-payment (which the registrant must then reclaim) or a continuing understatement (which the FTA will assess on audit).

5. Treating the AED 10,000 Threshold as Applying Per Period Rather Than Per Error

Art. 10(1) of Federal Decree-Law No. 28 of 2022 requires voluntary disclosure where the error in a tax return, assessment, or tax refund application exceeds AED 10,000. Some businesses incorrectly treat this as a period-by-period threshold — concluding that individual period errors below AED 10,000 need not be disclosed even where the cumulative error across all periods is material. The FTA's position (confirmed in VATP031) is that the threshold applies to each return, but a pattern of systematic below-threshold errors across many periods is itself a compliance risk that warrants voluntary disclosure of the full programme.

Why Choose Abdelhamid & Co for UAE Voluntary Disclosure?

  • FTA-Licensed Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908 — authorised to file voluntary disclosures, manage FTA correspondence, and represent clients in post-disclosure assessment proceedings under tax.gov.ae.
  • Ministry of Economy Licensed — LC0106-01 | Licensed Auditor Registry No. 956 — dual-licensed for tax agency and statutory audit, providing independent verification of the accounting positions being disclosed.
  • EAAA Fellow No. 124 | IASCA Fellow No. 1361 — recognised professional standing within the UAE and Arab accounting community.
  • Over 25 years of professional experience in UAE tax compliance, audit, and advisory — extensive voluntary disclosure experience across VAT, Excise Tax, Corporate Tax, and cross-border transactions.
  • Complete scope review before disclosure — we do not file partial disclosures. Every engagement begins with a full-scope historical review so the disclosed position is complete and defensible.
  • Penalty reduction maximisation — we assess the optimal timing and structuring of the disclosure to maximise penalty reduction under Art. 10(3) of Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023.
  • Free initial consultation — we assess the potential scope of your disclosure and the penalty exposure at no charge before engagement.

Frequently Asked Questions — VAT & Excise Tax Voluntary Disclosure UAE

What is a voluntary disclosure under UAE tax law?

A voluntary disclosure is the formal self-correction mechanism under Art. 10 of Federal Decree-Law No. 28 of 2022 on Tax Procedures. It allows a VAT or Excise Tax registrant to correct an error or omission in a previously filed return — or report a failure to file — before the FTA discovers the issue. Filing before an FTA audit notification attracts significantly reduced penalties compared to an FTA-initiated assessment. Disclosure is mandatory where the error exceeds AED 10,000 per affected return under Art. 10(1).

When is a voluntary disclosure mandatory vs optional?

Under Art. 10(1) of Federal Decree-Law No. 28 of 2022, a voluntary disclosure is mandatory where the error in a filed return, assessment, or refund application causes an underpayment or over-recovery of tax exceeding AED 10,000. Under Art. 10(2), errors of AED 10,000 or less may (not must) be corrected in the next return. However, even where correction in the next return is technically permissible, the voluntary disclosure route is advisable where the error is systematic across multiple periods or the business is at elevated FTA audit risk.

Does filing a voluntary disclosure reduce penalties?

Yes — significantly. Under Art. 10(3) of Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023, a voluntary disclosure filed before the FTA issues an audit notification attracts reduced penalties compared to the 30% surcharge on understated tax (plus fixed administrative penalties) that applies to FTA-assessed inaccurate returns under Cabinet Decision No. 129 of 2025. The late-payment surcharge also stops accruing on the disclosed amount from the disclosure date rather than running until the FTA's assessment date.

What happens if I file a voluntary disclosure after the FTA has started an audit?

Once the FTA has issued a formal audit notification, any voluntary disclosure filed is treated as audit-prompted under Art. 10(3) of Federal Decree-Law No. 28 of 2022 — the pre-audit penalty reduction benefit is forfeited. The full 30% surcharge on the understated tax and the full late-payment surcharge from the original due date under Cabinet Decision No. 129 of 2025 continue to apply. In this situation, a reconsideration request after the FTA assessment — rather than a voluntary disclosure — may be the appropriate mechanism to challenge the penalty quantum.

How many years of VAT returns can the FTA audit?

Under Art. 72 of Federal Decree-Law No. 28 of 2022, the FTA may audit and assess returns for up to 5 years from the end of the relevant tax period. In cases of tax evasion or fraud, the limitation period extends to 15 years. This means a voluntary disclosure programme should cover all potentially affected periods within the 5-year window — not just the most recent return — to ensure the disclosed position is complete and reduces FTA audit exposure across all open periods.

What are the most common VAT errors that require voluntary disclosure in the UAE?

The most common VAT errors requiring voluntary disclosure in the UAE are: (1) failure to self-assess reverse-charge VAT on services from non-resident suppliers under Art. 48 of Federal Decree-Law No. 8 of 2017; (2) incorrect zero-rating of supplies that did not meet all export or international service conditions under Cabinet Decision No. 52 of 2017; (3) over-recovery of input tax on exempt-related costs, entertainment, or invoices without a valid TRN; (4) wrong tax period cut-off under the tax point rules of Art. 25 of Federal Decree-Law No. 8 of 2017; and (5) misclassification of Designated Zone supplies.

Can I recover over-paid VAT or Excise Tax through a voluntary disclosure?

Yes. Where a previously filed return overstated output tax or understated input tax — resulting in the business paying more tax than was legally due — a voluntary disclosure under Art. 10 of Federal Decree-Law No. 28 of 2022 can generate a credit or refund for the over-paid amount. Similarly, where input tax credits were not claimed within the same period but are still within the 5-year window under Art. 55 of Federal Decree-Law No. 8 of 2017, a voluntary disclosure can recover the missed credit. In both cases, the FTA may verify the refund claim before processing the repayment.

How long does the FTA take to process a voluntary disclosure?

Cabinet Decision No. 74 of 2023 does not specify a fixed processing time for voluntary disclosures. In practice, the FTA typically acknowledges a voluntary disclosure within a few business days and may take between 20 and 60 business days to process a straightforward single-period disclosure, longer for multi-period or complex submissions. During the processing period, the late-payment surcharge on the disclosed liability ceases to accrue from the disclosure submission date. Delays in FTA processing do not revive the surcharge obligation on the disclosed amount.

Contact Our VAT & Excise Tax Voluntary Disclosure Team

To engage Abdelhamid & Co as your licensed Tax Agent for voluntary disclosure preparation, penalty quantification, or post-disclosure FTA management, contact us today:

Abdelhamid & Co Certified Public Accountants & Auditors LLC — Ministry of Economy Licence LC0106-01 | FTA Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908 | EAAA Fellow No. 124 | IASCA Fellow No. 1361

VAT & Excise Tax Services
About the Firm

Abdelhamid M. Abdelhamid — Partner & Managing Director
FTA-Licensed Tax Agent (TAN: 30003958) | Tax Agency (TAAN: 20033908) | Ministry of Economy Licensed Auditor (LC0106-01, Registry No. 956) | EAAA Fellow No. 124 | IASCA Fellow No. 1361 | Over 25 years of UAE tax, audit, and voluntary disclosure experience | FTA Registered Tax Agent | LinkedIn

Last reviewed: 28 April 2026 — updated to reflect Federal Decree-Law No. 28 of 2022 on Tax Procedures (Arts. 10, 43, 72), Cabinet Decision No. 74 of 2023, Cabinet Decision No. 129 of 2025 (amended penalties), Federal Decree-Law No. 8 of 2017, and Cabinet Decision No. 52 of 2019 (Excise Tax rates).

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