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UAE Guide on Whistle Blower Program for Tax Violations and Evasion

13 January 2025

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Approved Changes

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United Arab Emirates

The UAE Federal Tax Authority has issued a user guide on the whistle blower program for tax violations and evasion. The guide applies in relation to excise tax, VAT, and corporate tax. --- 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...