Protected Disclosure

The Bermuda Corporate Income Tax Agency (CITA) is committed to maintaining the highest standards of integrity, transparency, and accountability in all its operations. This Protected Disclosures Policy outlines the process for reporting concerns about misconduct, unethical behaviour, or legal violations, ensuring that individuals can make disclosures confidentially and without fear of retaliation.

A protected disclosure is the reporting of suspected fraud, misconduct, corruption, breaches of tax laws, or unethical practices within CITA. Examples include:

• Fraudulent activity – Misuse of funds, tax evasion, or deliberate misrepresentation.
• Breach of legal or regulatory obligations – Non-compliance with tax laws, conflicts of interest or failure to uphold professional standards.
• Corruption or abuse of authority – Misuse of power for personal gain.
• Data breaches or privacy violations – Unauthorised access, sharing or mishandling of confidential taxpayer information.
• Serious workplace misconduct – Harassment, discrimination or unsafe working conditions.
• Reports made in good faith will be protected under this policy, even if the concern is later found to be unsubstantiated.

Individuals can report concerns confidentially through the following channels:

Email: compliance@cita.bm

Phone: +1 441 5438660

CITA encourages disclosures to be detailed and factual, including any supporting evidence where possible. Anonymous reports are accepted but may limit the ability to investigate fully.

CITA ensures that:

• Confidentiality is strictly maintained – Identities of whistleblowers will not be disclosed without consent, except where legally required.
• Retaliation is strictly prohibited – Individuals who make genuine disclosures will be protected from dismissal, harassment, or discrimination.
• Fair and impartial investigations – All reports will be reviewed thoroughly, and appropriate action will be taken if misconduct is confirmed.
• Any person found retaliating against a whistleblower will face disciplinary action.

Investigation & Resolution Process

Upon receiving a disclosure, CITA will:

1. Acknowledge receipt (where applicable) and assess the report.
2. Conduct an impartial investigation, gathering relevant evidence and statements.
3. Take appropriate corrective or legal action where necessary.
4. Provide feedback to the whistleblower if contact details were provided.

Investigations will be handled by designated compliance officers and, if required, escalated to relevant authorities.

Updates & Policy Review

CITA is committed to continuously improving its reporting mechanisms and may update this policy to reflect best practices and legal requirements.