Understanding Voluntary Disclosure in Taxation – A win-win situation for taxpayers and URA

A voluntary disclosure is a notification of an offence. It is a proactive initiative taken by taxpayers to voluntarily report any errors, omissions or discrepancies in their tax filings. It allows taxpayers to put right their errors and thus to avoid liability for a fiscal crime. 

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OPINION

By Joshua Kato


In the complex world of taxation, voluntary disclosure emerges as a powerful tool that fosters transparency and co-operation between taxpayers

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