I have an apartment in Abu Dhabi, which my tenant pays in two cheques. The last cheque was supposed to be collected on March 1 but the tenant asked me not to deposit it, as she did not have enough money. She did a partial payment through a transfer, and since then has not cleared the remaining outstanding (60 per cent of the second cheque). I've been extremely sympathetic, as my tenant argues that she doesn't have money. But now I've arrived at a situation where I don't have enough money to pay the mortgage. The tenant keeps making excuses and refuses to take my calls. What do you suggest? Should I start a legal process? And, if so, what steps do I need to take in Abu Dhabi? RL, Abu Dhabi
Article 23 of the tenancy law outlines the cases where landlords are entitled to request eviction of their tenant. The first case is when the tenant has not paid the rental amount during the specified period. According to Article 11 this period is 21 days as of the due date for residential and 30 days for commercial. Given that your tenant is way beyond this period, I suggest you start proceedings to get your property back.
The steps are as follows:
File a case at the Rent Dispute Settlement Committee (RDSC), which is located in Al Nahyan Complex. This is a competent authority that hears all rent disputes in Abu Dhabi. Most of the rent disputes involve evictions and rent increases.
Please be aware that if you file a rent dispute case because the tenant has not paid the rent due within the agreed date, but then the tenant settles the rent during the dispute claim the case will be automatically be dropped, allowing the tenant to stay in the leased property.
There are four stages that a dispute may go through with the RDSC. The disputing parties may choose to settle the case at any stage throughout the dispute:
• Arbitration & Reconciliation Department: This is the first stage, where the landlord and tenant convene to resolve rental disputes amicably after one of the parties files a complaint.
• Court of First Instance: This court will hear the claims brought out between the parties in a hearing format. The parties will bring forward their claims in the form of a memorandum.
• Court of Appeal: available after issuance of the judgment from the Court of First Instance. Only claims worth more than Dh100,000 can be filed here and an application for appeal must be made within 15 days of obtaining the judgment from the Court of First Instance.
• Court of Cassation: this department is for cases that are valued at more than Dh500,000. An application for the Court of Cassation must be filed within 30 days of obtaining a judgment from the Court of Appeal.
• Enforcement Department: to enforce decisions of the First Instance and Appeal Courts. This is the stage where the winning party may be able to pressure the other party to pay the adjudged amounts through various legal means.
To do all of the above, the fees and documentation required are:
• The claimant is to pay 3 per cent of the annual rent, with a maximum of Dh10,000.
• Other fees may be levied by the RDSC on the claimant for summoning experts, payment of expert’s fee, fee for deposit of rent with the RDSC and the like.
• You may have to separately pay for an advertisement announcement in a local newspaper, in case the defendant fails to show up for a committee hearing.
• The claimant will also need to submit his name with designation (either lessor, lessee, landlord or occupant) with his current address.
• The facts of the dispute must be submitted along with the original tenancy contract, notarised power of attorney (if applicable) in favour of the person authorised to represent the claimant and copies of cheques, if any, that were submitted to you.
Mario Volpi is a real estate professional who has worked in the industry for the past 31 years in London and Dubai. The opinions expressed in this article are those of the author and they do not reflect in any way those of the institutions to which he is affiliated. It does not constitute legal advice and is provided for information only. Please send any questions to mariovolpi64@gmail.com.
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
THE SPECS
Range Rover Sport Autobiography Dynamic
Engine: 5.0-litre supercharged V8
Transmission: six-speed manual
Power: 518bhp
Torque: 625Nm
Speed: 0-100kmh 5.3 seconds
Price: Dh633,435
On sale: now
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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The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
'The Sky is Everywhere'
Director:Josephine Decker
Stars:Grace Kaufman, Pico Alexander, Jacques Colimon
Rating:2/5
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
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Killing of Qassem Suleimani
