User Guide: Whistle Blower Program for Tax Violations and Evasion

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.

For more information on these services, please contact us:

Source: FTA