Raqeeb Program: UAE FTA’s Whistleblower Scheme for Tax Evasion

What Is the Raqeeb Whistleblower Program?

Raqeeb is the Federal Tax Authority’s dedicated whistleblower program for reporting suspected tax violations and evasion in the UAE. It became effective on April 15, 2022, following a Cabinet Decision that set out the procedures for submitting, reviewing, and rewarding reports. The program gives members of the public and businesses a formal, confidential channel to flag suspected non-compliance directly to the FTA, rather than leaving detection entirely to routine tax audits.

The name itself reflects the purpose: “Raqeeb” means “observer” or “watcher” in Arabic, positioning the program as an extra layer of oversight that works alongside the FTA’s own audit and inspection activity.

Why the Raqeeb Program Matters for Tax Compliance in the UAE

Tax evasion and non-compliance are not unique to the UAE, they threaten economic stability and distort competition in any market where they go undetected. Raqeeb is one part of the FTA’s broader compliance strategy, which also includes registration audits, VAT return reconciliation checks, and corporate tax filing reviews. By giving the public a direct reporting channel, the program signals that fair market conduct is monitored from more than one direction, and it reinforces transparency and trust between the government, compliant businesses, and the wider public.

Key Benefits of the Raqeeb Whistleblower Program

The program is built around a few practical outcomes:

• Safeguards local markets and protects public funds from tax related abuses
• Gives the public a formal role in economic regulatory efforts
• Strengthens compliance and deters deliberate under-reporting
• Supports fairer, more transparent competition between businesses
• Builds public confidence in the UAE’s regulatory system
• Protects the UAE’s tax revenue base, which funds public services

Which Taxes Does Raqeeb Cover? Corporate Tax Is Now Included

When Raqeeb launched in April 2022, it covered violations relating to Value Added Tax under Federal Decree-Law No. 8 of 2017 and Excise Tax. At the time, the FTA indicated the scope would likely widen once Corporate Tax took effect. That expansion has since happened: following an update to the Raqeeb user guide in January 2025, Corporate Tax violations under Federal Decree-Law No. 47 of 2022 were formally added to the program’s coverage.

In practice, this means a report submitted through Raqeeb today can concern any of the following:

• Unregistered taxable persons who should have registered for VAT, Excise Tax, or Corporate Tax but did not
• False or misleading information in a submitted tax return
• Missing or improperly issued tax invoices
• Undisclosed cash transactions used to understate taxable revenue
• Deliberate underpayment or non-payment of tax due

Businesses that assumed Raqeeb was limited to VAT and Excise Tax should treat that as outdated. Corporate Tax non-compliance, including unregistered entities, incorrect Small Business Relief elections, or understated taxable income, now falls squarely within scope.

Also check: Corporate Tax in UAE

How to Submit a Report Through Raqeeb

The reporting process is designed to be straightforward and does not require the informant to have any formal legal standing or relationship with the reported business:

1. Access the whistleblower reporting form through the FTA’s official Raqeeb page on the tax.gov.ae website.
2. Provide details of the suspected violation, including the type of tax involved and the nature of the non-compliance, such as an unregistered business, a missing invoice, or undisclosed income.
3. Attach any supporting evidence available. Reports backed by documentation, transaction records, or specific dates are easier for the FTA to substantiate.
4. Sign the required Non-Disclosure Agreement confirming the confidentiality terms under which the report is handled.
5. Respond to any follow-up requests from the FTA if additional information is needed to verify the claim.

Reports are handled confidentially throughout this process. The FTA does not disclose an informant’s identity to the reported party or to any third party, and this protection applies regardless of whether the report ultimately results in a reward.

Reward Eligibility, Calculation and Who Is Excluded

Not every report results in payment, and the criteria are more specific than simply “reporting a violation.” A monetary reward becomes possible only when all of the following apply:

• The information provided is credible, accurate, and was not already known to the FTA from another source
• The whistleblower form was completed accurately and in full
• The reported entity has exhausted all avenues of objection and appeal against the FTA’s findings
• The tax amount the FTA actually collects as a result of the report exceeds AED 50,000

Where all conditions are met, the reward is calculated in proportion to the tax amount recovered, rather than as a fixed fee or flat percentage published in advance. For example, if a report leads the FTA to identify a business that failed to register for Corporate Tax and the resulting audit recovers AED 220,000 in unpaid tax and penalties, the informant becomes eligible for a reward once the case is finalized and all appeal routes are closed. A report that leads to a recovery of AED 30,000 would not meet the threshold, even if the violation itself was confirmed.

Certain categories of people cannot claim a reward regardless of how the case concludes:

Related: Tax Agent in Dubai, UAE

What Happens After the FTA Receives a Raqeeb Report?

Once a report is submitted, the FTA does not act on it blindly. The information is first used to detect and confirm whether a violation has actually occurred, then assessed against the reward eligibility criteria described above. The FTA may request further information from the informant to substantiate specific claims before opening a formal review of the reported entity.

If the review confirms a violation, the case proceeds under the FTA’s standard audit and voluntary disclosure procedures set out in Federal Decree-Law No. 28 of 2021 on Tax Procedures, as amended by Federal Decree-Law No. 17 of 2025. Administrative penalties follow the restructured framework under Cabinet Decision No. 129 of 2025, which sets late payment interest at 14% per annum and late filing penalties starting at AED 500 per month, rising to AED 1,000 per month for continued non-compliance. A business that becomes aware it may have exposure, whether or not it has been reported, generally has a stronger position addressing it through voluntary disclosure before an FTA audit begins than after one is triggered by a third-party report.

Must check: Tax Dispute Resolution Services in UAE

Key Takeaway

Raqeeb has moved well past its original 2022 scope. What started as a VAT and Excise Tax reporting channel now covers Corporate Tax as well, giving the FTA a third source of compliance intelligence alongside its own audit programs. For businesses, the practical implication is straightforward: registration status, invoicing practices, and return accuracy across all three taxes are now visible not only to FTA auditors but potentially to informants who have a direct financial incentive to report gaps once the AED 50,000 recovery threshold is realistically in reach.

How Farahat & Co. Can Help

Farahat & Co. supports businesses in reviewing VAT, Excise Tax, and Corporate Tax registration and filing positions before they become the subject of an FTA inquiry, and assists with voluntary disclosures and dispute resolution where an issue has already been identified or reported.

Contact Farahat & Co. today to discuss your Raqeeb and FTA compliance requirements.