Federal Tax Authority Decision No. 8 of 2024 outlines the mandatory procedure for correcting specific errors in a submitted VAT Tax Return where there is no change in the tax due. In accordance with Article 1, taxpayers discovering such errors must submit a Voluntary Disclosure. Article 2 specifies these cases include misreporting standard-rated supplies by Emirate, and incorrectly stating the value of zero-rated or exempt supplies, whether by under or overstatement. This Decision clarifies administrative obligations under Federal Decree-Law No. 8 of 2017, ensuring accurate statistical reporting and compliance even when tax liability is unaffected.