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UAE Guide on Whistle Blower Program for Tax Violations and Evasion

|Approved Changes|United Arab Emirates
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.

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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.

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