What if the difference in the tax amount is less than AED 10,000?   

You do not have to submit a Voluntary Disclosure (Form 211) if the variation in tax amount is less than AED 10,000. In the previous example, suppose the amount you should have disclosed is AED 105,000, but you have only disclosed AED 100,000. The difference is AED 5,000, which is less than the AED 10,000 threshold. You can choose to disclose this difference in the subsequent VAT return period (in this case, April 1st to June 31st).