VDP Benefits
✅ Reduced penalties — typically 50% reduction vs audit discovery
✅ Avoid prosecution — voluntary shows good faith
✅ Control the process — you set the timeline, not NBR
✅ Protect reputation — audit investigations create risk
⏰ When to Disclose
Disclose before NBR contacts you. Once an audit notice is received, voluntary disclosure benefits are significantly reduced. Error threshold: if the net tax difference exceeds BD 5,000, disclosure is mandatory within 30 days of discovery.