On 14 April 2022, the UAE Federal Tax Authority “FTA” has released a new User Guide (Ref. USEGWB001) introducing a whistleblower system for violations and tax evasion (referred to as “Raqeeb”) 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. The User Guide is available on the FTA portal and includes information on how to submit an application to the whistleblowing online process.

The Raqeeb programme for “tax violations and evasion” will help raise the level of tax compliance in the country and reduce tax evasion cases.

The programme will allow the FTA to receive reports from individuals on tax evasion cases, tax-related fraud, and violations of tax legislation. It also allows the authority to verify the reports and grant monetary rewards to informants if the report leads the authority to collect tax amounts worth more than Dh50,000.
“By implementing the whistle-blower program for tax violations and evasion, the Authority strives to provide an opportunity for all segments of the community to contribute to regulatory efforts, help protect markets and public funds from tax evasion, drive compliance among all taxpayers, and prevent illegal practices,”

“The program contributes in strengthening the concept of community partnership to reduce harmful practices in local markets and help protect the UAE’s financial resources.”

The authority explained that under the program, the FTA may use the information provided by the informant to detect violations and tax evasion, determine the procedures for approving monetary rewards and the powers to grant such rewards, and determine the procedures and conditions that must be followed. The authority may also set the requirements that must be fulfilled in relation to any information provided by the informant; including requirements for proof, verification, and documentation, along with other conditions and requirements necessary for the administration or implementation of the whistle-blower program for tax violations and evasion.