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An Anti-Facilitation of Tax Evasion Policy sets out how a UAE organization prevents its employees and associates from helping others evade taxes. It's a crucial compliance tool that aligns with Federal Decree-Law No. 7 of 2017 on Tax Procedures and helps businesses demonstrate their commitment to preventing financial crimes.

The policy typically outlines risk assessment procedures, due diligence requirements, and specific steps staff must take when dealing with high-risk transactions or clients. In the UAE's context, it's particularly important for financial institutions, professional service firms, and companies doing international business to have these policies in place as part of their broader anti-financial crime framework.

Companies operating in the UAE need an Anti-Facilitation of Tax Evasion Policy when they conduct international transactions, handle large financial flows, or work with multiple business partners. This policy becomes essential for businesses expanding their operations, particularly in sectors like financial services, real estate, or professional consulting.

The policy proves valuable during regulatory inspections, when onboarding new clients or partners, and in situations where staff need clear guidelines about handling suspicious transactions. It's particularly important for UAE companies working with jurisdictions that have strict tax enforcement, or when dealing with complex corporate structures that might pose tax evasion risks.

• Basic Compliance Policy: Core version focusing on fundamental tax evasion prevention measures, risk assessment procedures, and staff responsibilities
• Enhanced Due Diligence Policy: Detailed version with extensive verification procedures for high-risk transactions and international business relationships
• Industry-Specific Policy: Tailored versions for sectors like financial services, real estate, or professional services with sector-specific risk controls
• Group-Wide Policy: Comprehensive version for UAE corporate groups, covering multiple subsidiaries and cross-border operations
• SME-Focused Policy: Streamlined version for smaller UAE businesses, with simplified procedures while maintaining regulatory compliance

• Board Members and Directors: Approve and oversee the Anti-Facilitation of Tax Evasion Policy, ensuring organizational commitment
• Compliance Officers: Draft, implement, and monitor the policy's effectiveness across the organization
• Finance Teams: Apply the policy in daily operations, flagging suspicious transactions and maintaining records
• HR Departments: Train staff on policy requirements and integrate it into onboarding processes
• External Advisors: Legal and tax consultants who help tailor the policy to UAE regulations
• Business Partners: Third parties who must comply with the policy when conducting business with the organization

• Risk Assessment: Document your organization's specific tax evasion risks, including international transactions and high-risk business relationships
• Industry Review: Analyze your sector's common tax evasion schemes and compliance requirements in the UAE
• Stakeholder Input: Gather feedback from finance, legal, and operations teams about practical implementation challenges
• Process Mapping: Outline existing financial controls and identify gaps in tax compliance procedures
• Training Needs: Plan how staff will be educated about the policy and their responsibilities
• Review Mechanism: Establish how the policy's effectiveness will be monitored and updated

• Policy Purpose: Clear statement of commitment to preventing tax evasion and compliance with UAE tax laws
• Scope Definition: Detailed coverage of activities, employees, and third parties bound by the policy
• Risk Assessment Framework: Methods for identifying and evaluating tax evasion risks
• Due Diligence Procedures: Steps for verifying business partners and transactions
• Reporting Mechanisms: Clear procedures for reporting suspicious activities
• Training Requirements: Mandatory staff training programs and frequency
• Compliance Monitoring: Methods for tracking and reviewing policy effectiveness
• Enforcement Measures: Consequences of non-compliance and disciplinary procedures

An Anti-Facilitation of Tax Evasion Policy differs significantly from a Compliance and Ethics Policy in both scope and specific focus. While both documents address regulatory compliance, they serve distinct purposes in UAE organizations.

• Focus Area: Tax evasion policies specifically target tax-related risks and prevention measures, while Compliance and Ethics Policies cover broader ethical business conduct
• Legal Requirements: Tax evasion policies directly align with UAE Federal Tax Authority regulations, whereas Compliance and Ethics Policies address multiple regulatory frameworks
• Implementation Scope: Tax evasion policies primarily affect finance-related operations and transactions, while Compliance and Ethics Policies impact all aspects of business operations
• Risk Management: Tax evasion policies include specific procedures for identifying and preventing tax fraud, compared to the general risk management approach in Compliance and Ethics Policies