Raqeeb Programme UAE: Report Tax Violations Confidentially and Earn Rewards

In the UAE, the Federal Tax Authority (FTA) is responsible for ensuring businesses and individuals follow tax laws. But with thousands of companies operating across the country, monitoring every activity is no small task. This is where the Raqeeb Programme comes in.

Launched by the FTA, the Raqeeb Programme is a whistleblower system that allows members of the public to confidentially report tax violations and evasion. It helps identify businesses or individuals who fail to comply with tax laws — and it even offers monetary rewards in certain cases.

The Federal Tax Authority (FTA) first launched the Raqeeb Programme User Guide in April 2022 to explain how individuals can report tax violations confidentially. This original version introduced the core structure of the whistleblower process and helped raise awareness among the UAE public about tax compliance and the role of informants.

In December 2024, the guide was significantly updated to reflect the latest developments in the UAE tax landscape and improve the user experience. Key changes included:

• An updated scope of applicable federal taxes in line with new tax laws and procedures.
• Simplified instructions and revisions to the whistleblowing form to make it more user-friendly.
• A brand-new section on common submission errors, helping informants avoid mistakes that could lead to their leads being rejected.

Whether you’re an employee, customer, competitor, or simply aware of tax violations happening around you, this blog will walk you through how the Raqeeb programme works and how you can submit a report.

What is the Raqeeb Programme?

The Raqeeb Programme is the FTA’s official whistleblower initiative designed to:

• Allow individuals to confidentially report tax violations.
• Encourage compliance with tax laws.
• Support fair treatment of law-abiding businesses.
• Help the FTA collect unpaid or avoided taxes.

This programme was created under a directive from the UAE Cabinet of Ministers and is strictly meant for reporting violations of federal tax laws — such as VAT evasion, false invoicing, and non-registration.

Who Can Report?

The programme welcomes leads from any person who has credible information about tax violations. This includes:

• Individuals with evidence of tax evasion or non-compliance.
• Business owners or employees aware of illegal tax practices.
• Stakeholders or customers who noticed suspicious tax behavior.
• Tax agents (although they are not eligible for monetary rewards).

However, it’s important to know that some individuals are excluded from receiving rewards, even if their reports lead to tax collection:

• FTA employees and their close relatives (up to fourth-degree).
• People who got the information through their role at the FTA.
• Tax agents (due to conflict of interest).

What Kind of Tax Violations Can You Report?

To submit a lead through the Raqeeb Programme, the issue must fall under one of the following categories:

1. Tax Evasion

These are cases where someone is deliberately avoiding their tax duties, for example:

• Registering false details on tax returns.
• Failing to register for VAT despite being required to.

2. Non-Compliance with Tax Laws

This includes incorrect or dishonest practices like:

• Not issuing tax invoices.
• Providing invoices with incorrect amounts.
• Not collecting VAT from customers.
• Offering “cash-only” deals without VAT to avoid invoicing.

📌 Important: The lead must be backed by solid evidence such as emails, contracts, invoices, or photos. General documents like trade licenses or customs papers without proof of wrongdoing are not enough.

How to Submit a Whistleblowing Report (Step-by-Step)

Here’s how you can easily file a report online:

Step 1: Go to the FTA Website

Visit the official website of the Federal Tax Authority.

Step 2: Click on the ‘RAQEEB’ Icon

You’ll find this icon on the right-hand side menu. Click it to go to the Whistleblowing Form page.

Step 3: Click ‘Start Service’

This will open a pop-up box where you must read and accept the non-disclosure agreement.

Step 4: Fill Out the Whistleblowing Form

After accepting, you’ll be redirected to a detailed form divided into two sections:

🔹 A. Informant Details

• Full Name
• Email and Phone (OTP verification required)
• Residency status

🔹 B. Reported Person and Violation Details

• Name and address of the business/person you’re reporting
• VAT Registration Number (if known)
• Details of the tax offence
• Description of how/when you found out
• Your relationship (if any) with the reported party
• Upload supporting evidence

After completing all mandatory fields (marked with *), click ‘Submit’. You’ll receive an email confirmation with a reference number for follow-up.

What Happens After You Submit a Report?

1. FTA Reviews the Lead

The FTA will assess whether the lead:

• Falls under a valid tax violation.
• Has enough supporting documents.

2. FTA Requests More Information (if needed)

If your report is incomplete or needs clarification, you’ll receive an email. You’ll have 30 days to respond, or the lead will be closed.

3. FTA Investigates and Acts

If the lead is credible, the FTA will investigate further and take action, which may include tax recovery, fines, or legal proceedings.

Earning a Monetary Reward

If your report results in tax collection, and you meet certain conditions, you may be eligible for a monetary reward.

To qualify:

• The lead must be original and not previously known to the FTA.
• You must fill the form correctly and provide valid evidence.
• The tax collected must exceed AED 50,000.
• The reported person must lose all appeals and objections.

You are not eligible for a reward if:

• You are an FTA employee or a close relative of one.
• You are a tax agent.
• You obtained the information through access to FTA resources.

If you’re eligible, the FTA will contact you by email. You’ll be asked to provide:

• Emirates ID (or passport if non-resident)
• Bank account details (IBAN, BIC, etc.)
• Documents to verify your bank account

After successful submission and verification, your reward will be deposited into your bank account.

Common Mistakes to Avoid

Make sure you don’t:

• Use Raqeeb for personal or commercial disputes — it’s only for tax violations.
• Submit leads without clear or complete information.
• Forget to provide supporting documents.
• Add your own details instead of the person you’re reporting.

The Importance of Staying Compliant and Filing Taxes on Time

Staying compliant with tax laws and filing your taxes accurately and on time is crucial for avoiding penalties, legal issues, and reputational damage. Proper tax compliance not only protects your business from fines and audits but also contributes to the overall health of the UAE’s economy. For businesses and individuals who want to ensure their tax affairs are in order, Excellent Accountants offers expert guidance and support. From bookkeeping and VAT registration to preparing and submitting tax returns, their experienced team helps you navigate the complex tax landscape with ease, ensuring full compliance and peace of mind.

Final Thoughts

The Raqeeb Whistleblower Programme is a valuable tool to support fairness and transparency in the UAE’s tax system. By reporting tax violations, you are not only protecting the economy but also standing up for businesses that follow the rules. And if your report leads to successful tax recovery, there’s even a chance of earning a monetary reward.