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Whistle Blower Program for Tax Violations and Evasion

Federal Tax Authority (FTA) has come up with a guidance to explain the details of Raqeeb Programme – Whistle Blower Program for Tax Violations and Evasion. This initiative is to encourage people to report the wrong tax practices that some people follow in order to avoid the taxes to be paid to the Government.

 

Federal Tax Authority (FTA) continuously monitors taxable persons to ensure compliance with the applicable tax legislation, leading to a prosperous business environment of fair and equal opportunities. The FTA further encourages reporting non-compliant business activities through the Raqeeb Programme (Whistle Blower Program for Tax Violations and Evasion), as explained in this guide.

 

Purpose of this document
This guide has been prepared to help informants successfully submit information and leads in a secure and confidential manner to inform the FTA of any natural or legal person evading tax, or committing other tax offences.

 

This guide is designed to help you:

  • Understand the whistleblowing program
  • Report business practices that violate the applicable tax legislations
  • Understand the process and eligibility to receive a monetary reward where tax is successfully collected from tax offenders
  • Provide accurate answers to the questions on the whistleblowing form by explaining what information you are required to provide
  • Understand the icons and symbols you might see as you complete the whistleblowing form

 

This document contains guidance on the step-by-step process to report natural and legal persons that violate the applicable tax legislations.

 

Who should read this document?
This document should be read by anyone responsible for tax matters in any entity, tax agents, stakeholders, as well as any other person with credible information regarding tax transgressions. It is intended to be read in conjunction with other relevant guidance published by the FTA and the relevant legislation.

 

Status of the document
This guide is not a legally binding statement and is not intended to provide comprehensive details associated with taxes and is not intended for legal reference.

 

What is whistleblowing?
Whistleblowing is a new mechanism introduced by the UAE’s Cabinet of Ministers, mandating the FTA to receive and process leads relating to the non-compliance of natural or legal persons with the tax legislation, as well as to offer a monetary reward to informants when certain conditions are met.

 

What are monetary rewards?
To encourage all members of the society to report non-compliant business activities through the whistleblowing program, the UAE’s Cabinet of Ministers has decided to allow the FTA to pay monetary rewards to eligible informants. The amount of monetary rewards is directly proportionate to the amount of tax collected by the FTA as a result of the information and submitted lead.

 

The FTA will notify eligible informants of the monetary reward and deposit such reward to the informant’s bank account after the matter is investigated and the relevant tax is collected from the reported person.

 

If you want to go through the detailed guidance, kindly download the document here: Tax Evasion Violations guide.

 

The Federal Tax Authority (“FTA”) is the government entity responsible for the administration, collection, and enforcement of federal taxes in the United Arab Emirates (“UAE”).

 

The following federal taxes apply in the UAE:
• Excise Tax – introduced with effect from 1 October 2017
• VAT – introduced with effect from 1 January 2018

 

Reach out to Spectrum Auditing to know more about everything related to VAT. We will guide you as the right partner in the right direction in letting you make the right decision. Spectrum is your partner in letting you grow in your journey. Drop a message by posting your message in the contact form. Alternatively, you can also reach us by: Email us at [email protected] or call us @ +971 4 2699329.

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