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The Chairman of the Board of Directors of the Federal Tax Authority,

After perusal of the Constitution;

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments;

Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments;

Federal Decree-Law no. 8/2017 on the Value Added Tax (VAT), and its amendments;

Cabinet Decision no. 74/2023 on the Implementing Regulation of Federal Decree-Law No. 28/2022 on Tax Procedures;

Federal Administrative Decision No. 9/2021 on the Delegation of the Deputy Chairman of the Board of Directors of the Federal Tax Authority; and

Approval of the Board of Directors of the Federal Tax Authority concerning the Authority’s Memorandum on the Mechanism for Correcting Errors or Omissions in VAT Returns Submitted to the Authority during its 34th meeting held on 27/08/2024;

Has decided the following: