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 Corporate Tax (“CT”) - introduced with effect from 1 June 2023.
As part of its mandate to enforce federal taxes in the UAE, the FTA continuously monitors taxable persons to ensure compliance with the applicable tax legislation, leading to a prosperous business environment of fair and equal opportunities. The FTA further encourages reporting non-compliant business activities that are related to the federal taxes that are applied in the UAE through the Raqeeb Programme (Whistleblower Program for Tax Violations and Evasion), as explained in this guide.
This guide has been prepared to help informants in successfully...