After having its 2020 iteration disrupted by the coronavirus pandemic, Jordan's Jerash Festival will return this month with a line-up set to transform the historic city into a bustling cultural landmark.
The annual event, now in its 35th season, will take place between this Wednesday and October 2.
There will be a few differences between 2019 and now, however. People with proof of having taken a Covid-19 vaccination will be allowed to buy tickets to the performances, festival director Ayman Al Samawi told The National, and seating will be at half capacity at all venues as part of safety precautions.
“We are very happy that there will be a Jerash festival this year. It was a bold decision by the state,” said Al Samawi. “God willing the festival will pass full of joy and hope, and deliver a message to the world that Jordan can do festivals and deal with this pandemic.”
The government had announced that no more than 2,500 people will be allowed into the main Roman theatre in Jerash, known as the Southern Theatre, while the attendance at the smaller Northern Theatre will be limited to 1,500 people.
Culture Minister Ali Al Ayed said 70 Jordanian artists will be performing at the festival this year and that folkloric and other bands from Palestine, Mexico, Croatia, Azerbaijan, Korea and Sweden will also perform. There will be also a modern art symposium taking place in the main colonnaded street of the site.
Majida El Roumi will headline on the opening night. The Lebanese singer published a teaser photo on her Twitter page last week, showing her rehearsing with an orchestra ahead of the concert.
Najwa Karam will be performing on the festival’s second day. The Lebanese singer, who has been a luminary of Arabic pop music for more than three decades, is expected to present live her new singles, including Saher Ouloub, which she released in August.
Georges Wassouf will then perform on Friday. The Syrian crooner, known for his gravelly voice, shared a photograph of Jerash’s Greco-Roman columns on his social media pages, writing: “We missed you Jerash.”
Iraqi singer Saif Nabeel, Syrian artist Hussein Al Deek, as well as 17 Jordanian talents including Diana Karazon, winner of the inaugural 2003 SuperStar music competition series, are also on the line-up.
Most of the headlining acts of the festival will perform in the Southern Theatre. The largest in Jerash, the Roman theatre was built in the first century and accommodates about 4,000 spectators.
The festival will encompass several historic sites around Jerash, including the Temple of Artemis and Cardo Maximus, an 800-metre-long walkway flanked by around a thousand columns.
Among Jordan’s most visited attractions, Jerash has some of the world’s best-preserved Greco-Roman architecture, earning it the nickname Pompeii of the East. Though tourists flock to the Jordanian city year-round, Jerash experiences a surge in its population during the festival, attracting tens of thousands of visitors.
The festival was founded in 1981 by then Queen Noor Al-Hussein and is among the biggest cultural events in the Middle East and its bill often features some of the most recognisable names in Arabic pop.
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Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
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The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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