What happens if the Taxable Person or Taxpayer does not make a Voluntary Declaration of errors in the Tax Return, Tax Assessment or tax recovery application, as per Clauses (1) and (2) of Article (10) of this Decree-Law, before being notified of a Tax Audit by the FTA?
If the Taxable Person or Taxpayer fails to make a Voluntary Declaration of errors in their Tax Return, Tax Assessment, or tax recovery application before being notified of a Tax Audit by the FTA, they may face consequences outlined in the Decree-Law.