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Средняя ОАЭ (федеральный уровень) Налоговое право Иной документ

Ракиб-26-12-2024

Raqeeb-26-12-2024

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Юридическое изложение (AI)

Федеральное налоговое управление ОАЭ (FTA) выпустило руководство «Raqeeb» (араб. «наблюдатель») от 26 декабря 2024 года, регламентирующее программу выплаты вознаграждений лицам, сообщившим FTA о налоговых нарушениях, уклонении от налогов, недостоверной регистрации или иных существенных фактах.

Программа адресована широкому кругу информаторов — сотрудников компаний, деловых партнёров, физических лиц, обладающих сведениями о нарушениях.

Ключевые положения: (1) круг сообщений, за которые выплачивается вознаграждение — уклонение от НДС, корпоративного налога, акцизов, недостоверные декларации, скрытая деятельность; (2) размер вознаграждения — процент от фактически взысканной суммы (пороги и максимум); (3) требования к сообщению — конкретные факты, документальные подтверждения, идентификация нарушителя; (4) защита информатора — конфиденциальность личности, запрет ретейлиации; (5) процедура подачи через специализированную платформу FTA; (6) исключения — сообщения, поданные соучастниками нарушения, и по уже известным FTA фактам.

Программа применяется с 26 декабря 2024 года и является инструментом усиления налогового администрирования.

Клиентам-налогоплательщикам: усилить внутренние контроли и compliance-процедуры, поскольку вероятность внешнего сообщения возросла; обеспечить обучение сотрудников; при обнаружении собственных нарушений — рассмотреть добровольное раскрытие (Voluntary Disclosure) до подачи внешнего сообщения. Клиентам-потенциальным информаторам: изучить процедуру, но перед подачей проконсультироваться с юристом на предмет отсутствия своей ответственности.

Важность Средняя
Вступает в силу 2024-12-26
Затрагивает Federal Tax; Whistleblower; Tax Compliance; Raqeeb
Тип акта Иной документ
Издатель Federal Tax Authority
Юрисдикция ОАЭ (федеральный уровень)
Категория Налоговое право
Источник fta-legislation   открыть оригинал ↗
Дата публикации 2024-12-26 00:00
Загружено 2026-08-04 23:06
Показать оригинал (EN)

Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 1







Raqeeb:
Whistleblower Programme for Tax
Violations and Evasion

User Guide | USEGWB1


December 2024
















Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 2

Contents

1. Introduction ............................................................................................................... 3
1.1. Short brief .......................................................................................................................... 3
1.2. Purpose of this document ............................................................................................... 3
1.3. Who should read this document? .................................................................................. 4
1.4. Status of the document.................................................................................................... 4
2. Raqeeb programme .................................................................................................. 5
2.1. What is whistleblowing? .................................................................................................. 5
2.2. Purpose of whistleblowing .............................................................................................. 5
2.3. Who is an ‘Informant’? ..................................................................................................... 5
2.4. What information (“leads”) provided by the informant would be eligible?................ 5
2.5. Confidentiality ................................................................................................................... 6
3. Monetary rewards ..................................................................................................... 7
3.1. What are monetary rewards? ......................................................................................... 7
3.2. Who is eligible for monetary rewards? .......................................................................... 7
4. Whistleblowing process ........................................................................................... 8
4.1. How to apply ..................................................................................................................... 8
4.2. What information is needed to complete the whistleblowing form?.......................... 9
4.3. Review process .............................................................................................................. 12
4.4. Request for additional information ............................................................................... 12
4.5. Reward process .............................................................................................................. 12
4.6. Common errors ............................................................................................................... 13
5. Updates and Amendments ..................................................................................... 15



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 3
1. Introduction

1.1. 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.
• Value Added Tax (“VAT”) - introduced with effect from 1 January 2018.
• Taxation of Corporations and Businesses, widely referred to as Corporate Tax
(“CT”) - introduced with effect from 1 June 2023.
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 that are related to
the federal taxes that are applied in the UAE through the Raqeeb Programme
(Whistleblower Program for Tax Violations and Evasion), as explained in this guide.

1.2. Purpose of this document

This guide has been prepared to help informants in successfully submitting information
and leads relating to natural or juridical persons who do not comply with the tax
legislation in a secure and confidential manner to inform the FTA of any natural or
juridical person evading tax, or committing other tax offences.

This guide is designed to help you to:
• Understand Raqeeb.
• 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 requirements to successfully complete and submit the
whistleblowing form.

If you have additional questions on Raqeeb, please contact the FTA by clicking here.



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 4
1.3. 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
non-compliance with the tax legislation. It is intended to be read in conjunction with
other relevant guidance published by the FTA and the relevant legislation.

1.4. Status of the document

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


Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 5
2. Raqeeb programme

2.1. What is whistleblowing?

Whistleblowing is a 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 juridical persons with the tax legislation, as well as to offer a monetary
reward to informants when certain conditions are met.

2.2. Purpose of whistleblowing

The application of the whistleblowing programme policy activates the community’s
awareness (individuals and businesses) to encourage compliance with the applicable
tax legislation and reporting of tax irregularities. This increases fair treatment of
businesses that do not comply with tax legislation through prosecution or imposition
of penalties. This initiative further aims to satisfy the tax society complying with tax
legislation with a sense that compliance with their tax obligations results in justice, and
is better than the non-compliance or evasion that the FTA may detect in various ways.

2.3. Who is an ‘Informant’?

For the purposes of this document, the term “informant” refers to any person who
informs the FTA of a natural or juridical person (such as an organisation, entity, or a
company) who
• is conducting illegal activities in respect of tax, or,
• did not fulfill its tax obligations.

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

Leads include information and documentation received from natural persons that may
relate to natural and/or juridical persons in respect of the following:
• Suspected tax evasion, such as a registrant listing false information in their tax
returns or a taxable person evading registering for tax, or
• Suspected non-compliance with tax laws and procedures, such as non-
issuance of tax invoices, tax invoices not containing the correct amounts, non-
collection of tax, or offering to charge a lower price (exclusive of VAT) if the recipient
is willing to pay cash without receiving a tax invoice.

In order for the information received from an informant to be considered as a lead, it
must be supported by evidence. Leads received by the FTA which do not include
sufficient supporting documents or evidence, will not be considered as a credible lead
and will, therefore, be rejected. The FTA may, however, contact the informant if
additional information is required.



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 6
Please note that an informant may submit new leads relating to the same matter of a
previously rejected lead if the informant subsequently obtains relevant evidence to
support the lead.

2.5. Confidentiality

In order to efficiently validate leads and information provided by informants, it is not
permitted nor possible to submit anonymous leads to the FTA, and all informants will
need to provide sufficient information - as described within this guide - to identify
themselves.

The identity of the informant remains confidential and protected by the FTA, and is not
disclosed to any unauthorised personnel or the natural or juridical person being
reported, and will not be disclosed in legal proceedings against the reported person.

At the time of submitting the lead, an informant shall also be required to sign a non-
disclosure agreement to ensure the protection of any confidential or sensitive
information, including information on monetary rewards, if any.

After submitting a lead, specific updates and status of any lead or relevant pending
investigation will not be disclosed to the informant and may not be requested.





Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 7
3. Monetary rewards

3.1. What are monetary rewards?

To encourage all members of the society to report non-compliant business activities
through Raqeeb, 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.

3.2. Who is eligible for monetary rewards?

An informant may be entitled to a monetary reward if, at minimum, all of the below
conditions are met:

• The provided information is credible, accurate, and has not been obtained
previously by the FTA.
• The whistleblowing form is filled out accurately, completely, and sufficiently.
• The FTA collected tax amounts that exceed AED 50,000.
• The reported person exhausted all forms of objections and appeals.

Persons who do not fall within the term “informant” as described under section 2.3 of
this guide would not be eligible for a monetary reward even where the above
conditions are met.

For purposes of eligibility for monetary rewards, the term “informant” excludes the
following:
• FTA employees and their relatives up to the fourth degree of consanguinity.
Consanguinity, also known as degree of relationship, refers to the number of steps
between two persons determined by counting the generations separating one
person from a common ancestor and then counting the generations to the other
person. For example, great-great-grandparents, great-great-grandchildren, nieces,
and nephews, are in the fourth degree of consanguinity.
• Persons who obtained information through their position in or connections with the
FTA.
• Tax agents.



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 8
4. Whistleblowing process

4.1. How to apply

On the FTA’s website, navigate to the right menu-bar, and click on the ‘RAQEEB’ icon
as shown below.



Once you are directed to the Whistleblowing Form page, you will be able to see the
service description. Click on the ‘Start Service’ button to proceed.




Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 9
After clicking on the ‘Start Service’ button, you will be asked to accept the non-
disclosure agreement displayed as a pop-up box, as shown below.



Once you accept the non-disclosure agreement, you will be re-directed to the
whistleblowing form to complete the required information.

4.2. What information is needed to complete the whistleblowing form?

On the whistleblowing form, you will need to provide the following information. Fields
marked with a red asterisk are mandatory.

The first section requires the Applicant Details (i.e. the details of the person
submitting the form).


Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 10



o Full Name*
o Email address*
o Phone number*
o Residence status*

After completing these fields, the informant will be required to verify the email address
and phone number through a One Time Passcode (“OTP”) verification process.

After successful OTP verification, you can navigate to the next step by clicking on the
‘Go to next step’ button. In this step, you will be asked to provide information relating
to the reported person and the details of the tax violation or evasion that needs to be
addressed and investigated by the FTA.

The information required to complete the Reported Person Details on the
whistleblowing form includes the following:
• Name of the reported person*
• Country*
• Building Name & Number*
• Emirate/City*
• Area*
• Phone number
• Email Address
• Tax Registration Number (if applicable)
• Details of relevant observations, evidence and indications that a person may be
involved in tax evasion or tax violation*
• Explain how and when you became aware of the tax violation*
• Full description of the current or previous relationship governing or governed the
informant and the reported person (if any)
• Relevant supporting documents*


Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 11


Once you complete all the required above information and upload the supporting
documents, you may submit the form by clicking on the ‘Submit’ button. The page will
then confirm the submission of the completed whistleblowing form, and you will receive
a confirmation email with a reference number.




Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 12


4.3. Review process

Once the whistleblowing form is completed and submitted, the FTA will evaluate the
lead. Based on the information received, the FTA will either close it (for example if the
information did not constitute a tax violation or the information received from an
informant is not supported by evidence) or continue to investigate the case.

4.4. Request for additional information

Where the FTA requires further information on the lead, you will receive an e-mail
notification from the FTA. Upon clicking on the link within the e-mail, you will be
redirected to the FTA’s Raqeeb page to retrieve the application.

You will be required to enter the following information in order to retrieve the
application:
• Reference Number*
• Email Address*
• Phone Number*



Once you provide the above information, click on the ‘Go to next step’ button to
proceed to the OTP verification process. After successful OTP verification, you can
navigate to the next step by clicking on the ‘Go to next step’ button. In this final step,
you will be able to provide the additional information as requested by the FTA. Once
the form has been completed, click on the ‘Submit’ button. You will be notified if the
form was submitted successfully.

Please note that if a request for additional information is not responded to within 30
days, the FTA will close the lead and will notify you that the lead has been closed.

4.5. Reward process

Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 13

Where an informant is eligible for a monetary reward as per section 3.2 of this guide,
you will receive an e-mail notification from the FTA. Upon clicking on the link within
the e-mail, you will be redirected to the FTA’s Raqeeb page to retrieve the application
and will be required to enter the following information to retrieve the application:
• Reference Number*
• Email Address*
• Phone Number*

Once you provide the above information, click on the ‘Go to next step’ button to
proceed to the OTP verification process. After successful OTP verification, you can
navigate to the next step by clicking on the ‘Go to next step’ button. In this final step,
you will be required to submit the details below.

Applicant details:
• For residents: Copy of Emirates ID*
• For non-residents: Copy of Passport*

Bank details:
• Country of Bank Account*
• BIC/SWIFT*
• Bank Name*
• Branch Name*
• Account holder’s name*
• Bank Account Number*
• International Bank Account Number (IBAN)*
• Supporting documents to verify bank account*

Following the submission of the required information and documents, you will be
notified if the information and required documents were submitted successfully.

4.6. Common errors

Based on the leads received, the FTA has identified errors that are common across
submissions. The list below may be used as a checklist to assist informants to avoid
the submission of incomplete or incorrect information and supporting documents:
• Raqeeb should not be used as a means to clarify the correct tax treatment that
should be applied, submit reconsideration requests, or to receive clarity from the
FTA on penalties that have been imposed to informants.
• Raqeeb should be used to report cases of tax violations and evasion. Submissions
relating to personal or commercial disputes, or any other legal violations, will not
be reviewed by the FTA.
• Fields specified for the reported person must not include your details. Ensure that
the reported person’s details are correctly completed and do not include any
information relating to you.
• When completing the WHISTLEBLOWING form, ensure that you provide sufficient
and clear information relating to the tax violation or evasion taking place. In your

Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 14
report, please specify how this occurs/occurred, and the periods in which the
violation has occurred (if applicable).
• Ensure that the supporting documents uploaded substantiate that a tax violation or
evasion occurred. Avoid uploading documents such as commercial licences,
municipality or customs documents which do not substantiate the information
relating to the tax violation or evasion being reported.



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 15
5. Updates and Amendments

Date of amendment Amendments made
April 2022 • First version
December 2024 • Updated the scope of federal taxes applicable in the
UAE.
• Revised the guide for simplification and updates based
on whistleblowing form changes.
• Added a section for common errors.



Полный перевод (русский)
Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 1







Ракиб:
Программа осведомителей о налогах
Нарушения и уклонения

Руководство пользователя USEGWB1


декабрь 2024 года
















Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 2

Содержание

1 Введение .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1.1 Краткое содержание....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1.2.Цель настоящего документа..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1.3 Кто должен читать этот документ? ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1.4 Статус документа..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
2.Программа Ракиба........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
2.1 Что такое разоблачение? ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
2.2. Цель разоблачения.............................................................................................................................................................................................................................................................................................................................................................................................................................................5
2.3 Кто такой «информатор»? ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
2.4.Какая информация ("лиды"), предоставленная информатором, будет иметь право?..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
2.5 Конфиденциальность..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
3. Денежные вознаграждения....................................................................................................................................................................................................................................................................................................................................................................................................................................7
3.1 Что такое денежные вознаграждения? ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
3.2 Кто имеет право на денежное вознаграждение? ..................................................................................................................7
4.Процесс разоблачения.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4.1.Как применять...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................8
4.2.

Какая информация необходима для заполнения формы разоблачения?...................................................................................................9
4.3. Процесс обзора..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4.4. Просьба представить дополнительную информацию...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4.5. Процесс вознаграждения.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4.6.Обычные ошибки...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
5. Обновления и поправки ...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................



Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 3
1.Введение

1.1 Короткометражный

Федеральный налоговый орган (FTA) является государственным органом, ответственным за
администрирование, сбор и обеспечение соблюдения федеральных налогов в Объединенных Арабских Эмиратах;
Эмирейтс («ОАЭ»). В ОАЭ применяются следующие федеральные налоги:
• Акцизный налог — введен с 1 октября 2017 г. • Налог на добавленную стоимость («НДС») — введен с 1 января 2018 г. Налогообложение корпораций и предприятий, широко называемое корпоративным налогом
("КТ") - введен с 1 июня 2023 года. В рамках своего мандата по обеспечению соблюдения федеральных налогов в ОАЭ ЗСТ постоянно
осуществляет контроль за налогооблагаемыми лицами для обеспечения соблюдения действующего налогового законодательства;
Это ведет к процветающей бизнес-среде справедливых и равных возможностей. The
FTA также поощряет отчетность о несоответствующей деятельности, связанной с
Федеральные налоги, применяемые в ОАЭ в рамках Программы Ракиба
(Программа осведомителей о налоговых нарушениях и уклонении от уплаты налогов), как объясняется в этом руководстве. 1.2 Цель настоящего документа

Это руководство было подготовлено для оказания информаторам помощи в успешном представлении информации.
и ведет к физическим или юридическим лицам, которые не соблюдают налог
законодательство безопасным и конфиденциальным образом для информирования ЗСТ о любых естественных или
юридическое лицо, уклоняющееся от уплаты налогов или совершающее иные налоговые правонарушения. Это руководство предназначено, чтобы помочь вам:
• Понять Raqeeb. • Отчитаться о деловой практике, нарушающей действующее налоговое законодательство.

Понять процесс и право на получение денежного вознаграждения, если налог
Успешно взимается с налоговых правонарушителей. • Предоставить точные ответы на вопросы в форме разоблачения
Объясните, какую информацию вы должны предоставить. • понимать требования для успешного завершения и представления
Форма разоблачения. Если у вас есть дополнительные вопросы по Raqeeb, пожалуйста, свяжитесь с FTA, нажав здесь. Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 4
1.3 Кто должен читать этот документ? Этот документ должен быть прочитан любым лицом, ответственным за налоговые вопросы в любой организации.
агенты, заинтересованные стороны, а также любое другое лицо с достоверной информацией о
Несоблюдение налогового законодательства. Предназначен для чтения в сочетании с
другие соответствующие руководства, опубликованные ЗСТ и соответствующим законодательством. 1.4 Статус документа

Это руководство не является юридически обязательным документом и не предназначено для предоставления
подробные сведения, связанные с налогами, и не предназначены для юридических справок. Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1 5
2. Программа Ракиба

2.1 Что такое разоблачение? Утечка информации - это механизм, введенный Кабинетом министров ОАЭ.
Обязанность ЗСТ получать и обрабатывать информацию, связанную с несоблюдением
физические или юридические лица, имеющие налоговое законодательство, а также предлагающие денежные
вознаграждение информаторам при выполнении определенных условий. 2.2. Цель разоблачения

Применение политики программы информирования активизирует сообщество
осведомленность (физических лиц и предприятий) в целях содействия соблюдению применимых норм
Налоговое законодательство и отчетность о налоговых нарушениях. Это способствует справедливому обращению
предприятия, которые не соблюдают налоговое законодательство путем судебного преследования или наложения
наказаний. Эта инициатива также направлена на удовлетворение налогового общества, соблюдающего налоги.
Законодательство с чувством, что соблюдение их налоговых обязательств приводит к правосудию, и
Это лучше, чем несоблюдение или уклонение, которое FTA может обнаружить различными способами. 2.3 Кто такой «информатор»?

Для целей настоящего документа термин "информатор" относится к любому лицу, которое
информирует ЗСТ физического или юридического лица (например, организации, организации или юридического лица).
компания кто
• ведет незаконную деятельность в отношении налогов, или
• не выполнил своих налоговых обязательств. 2.4 Какая информация ("лидеры"), предоставленная информатором, будет иметь право? Свинец содержит информацию и документацию, полученные от физических лиц, которые могут
относятся к физическим и/или юридическим лицам в отношении:
• Подозреваемые в уклонении от уплаты налогов, такие как регистрант, перечисляющий ложную информацию в своем налоге
декларация или налогооблагаемое лицо, уклоняющееся от регистрации для уплаты налогов, или
Подозреваемые в несоблюдении налогового законодательства и процедур, таких как:
выдача налоговых накладных, налоговых накладных, не содержащих правильных сумм, не-
Налоговый сбор или [...]

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