Whistleblowing is a new mechanism to receive and process leads to report natural or legal persons evading tax, committing fraud, or other tax offences, as well as to offer a monetary reward to informants when certain conditions are met. The whistleblowing programme activates the community’s awareness to comply with tax legislation and reporting of tax irregularities. The main objective of the programme is to increase fair treatment of businesses that do not comply with tax legislation and through prosecution or imposition of penalties.