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June 26, 2026

Raqeeb: Whistle Blower Program for Tax Violations and Evasion

User Guide | USEGWB001

April 2022

Contents

1. Introduction

  1. 1.1. Short brief

  2. 1.2. Purpose of this document

  3. 1.3. Who should read this document?

  4. 1.4. Status of the document

2. Whistleblowing programme

  1. 2.1. What is whistleblowing?

  2. 2.2. Purpose of whistleblowing

  3. 2.3. Who is an 'Informant'?

  4. 2.4. What information (“leads”) provided by the informant would be eligible?

  5. 2.5. Confidentiality

3. Monetary rewards

  1. 3.1. What are monetary rewards?

  2. 3.2. Who is eligible for monetary rewards?

4. Whistleblowing process

  1. 4.1. How to apply

  2. 4.2. What information is needed to complete the Whistleblowing Form?

  3. 4.3. Review process

  4. 4.4. Request for additional information

  5. 4.5. Reward process

Introduction

Short brief

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

As part of its mandate to enforce federal taxes in the UAE, the 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; and

  • 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.

If you have additional questions on the whistleblowing program, please contact the FTA by clicking here or sending an e-mail to info@tax.gov.ae.

Who should read this document?