Please note that if you become aware that a VAT Return that you have submitted previously contains incorrect amounts that resulted in a calculation of a payable tax being less than required by no more than AED 10,000, then you submit the correction in the current VAT Return in which you have discovered the mistake under the “VAT Amount” column, you should only declare the VAT amount of the correction. If the mistake has resulted in a calculation of payable tax being less than required by more than AED 10,000, you should submit a Voluntary Disclosure. For further information, we would urge you to review our Voluntary Disclosure User Guide through the following link;https://www.tax.gov.ae/-/media/Files/EN/PDF/Guides/Voluntary-Disclosure-user-guide-English.ashx