Article 10 establishes the framework for Voluntary Disclosures (VD). It mandates a Taxable Person to submit a VD upon discovering that a submitted Tax Return or a Tax Assessment from the Authority was incorrect, leading to an understatement of Payable Tax. A VD is also obligatory if a Tax refund application was erroneous, resulting in an over-claimed refund. Conversely, a taxpayer may submit a VD if an error led to an overpayment of tax or an under-claimed refund. For errors with no impact on Due Tax, correction is required via a VD or Tax Return as specified by the Authority.