The Impact of Raqeeb, UAE's Whistleblower Program for Tax Evasion

The UAE has long been recognized for its business-friendly environment, particularly in terms of taxation. With competitive tax legislation and attractive economic policies, it’s no surprise that entrepreneurs and global investors continue to flock here to establish or expand their businesses.

However, as the number of businesses grows, so do the risks of tax violations and evasive practices. In response to this, the UAE government has introduced “Raqeeb”, a whistleblower programme aimed at strengthening tax compliance and enforcement across the country. As the CEO of Oblique Consult, I believe corporations and professionals must understand how this initiative works and what it means for our operating environment.

What Is the Raqeeb Whistleblower Programme?

Raqeeb is a formal mechanism introduced by the UAE Cabinet that empowers the Federal Tax Authority (FTA) to investigate and act on reports of tax evasion and related misconduct. This initiative allows individuals to report credible leads about non-compliant behavior, whether by individuals or companies, and enables the FTA to follow through with legal action when necessary.

Also, those who come forward with valid, verifiable information, referred to as “informants”, may also be eligible for monetary rewards, provided certain conditions are met.

Why Was Raqeeb Introduced?

The primary goal of the Raqeeb programme is to encourage greater transparency and accountability within the tax ecosystem. It offers a structured path for reporting tax evasion and violations. The UAE government aims to boost voluntary compliance and raise awareness about tax obligations among businesses, stakeholders, and the public.

Who Can Be an Informant?

Anyone, whether a resident or a business associate, can act as an informant if they possess reliable information about tax-related violations. It includes natural persons (individuals) or juridical persons (entities) suspected of:

• Submitting false tax returns

• Failing to register for tax

• Not issuing proper tax invoices

• Incorrectly collecting or reporting VAT

That said, the information must be supported by evidence, and the informant must be willing to provide their identity for verification purposes.

Confidentiality and Identity Protection

One of the most important aspects of the Raqeeb programme is confidentiality. While the FTA does require the identity of the informant, it strictly maintains the privacy of all individuals who come forward. Informants must also sign a Non-Disclosure Agreement (NDA) to ensure the integrity and protection of the information they submit.

Who Is Eligible for a Reward?

To be considered for a reward under the Raqeeb programme, the following conditions must be met:

• The lead must be new and not previously known to the FTA.

• The information must be accurate, complete, and well-supported.

• The total tax amount collected as a result of the lead must exceed AED 50,000.

• All appeals and objections by the reported party must be fully resolved.

• The informant must meet all other requirements as set by the FTA.

This reward system is designed to incentivize responsible reporting and create a stronger culture of tax compliance across the country.

What Does This Mean for Businesses?

As business leaders, we must understand this as a clear signal: the UAE is serious about building a fair and transparent tax ecosystem. At Oblique Consult, we’ve already started advising our clients on how to proactively strengthen their tax practices, documentation, and internal controls.Compliance is no longer just a box to check; it’s a critical part of building long-term trust with regulators, partners, and customers.

Let’s Talk

If you’re unsure about your company’s current tax position or want to ensure you're aligned with UAE regulations, we at Oblique Consult are here to support you. Our tax advisory team stays up to date with every regulatory development, including Raqeeb, and we can help you implement strong compliance frameworks that protect your business and your reputation.

Reach out today for a confidential consultation. Let’s make sure your business stays ahead of the curve, ethically, strategically, and compliantly.