• Theyab bin Mohamed bin Zayed, Chairman of Abu Dhabi Crown Prince's Court, speaks to a girl as she waits to receive a vaccine dose in a new Sinopharm trial for children.
    Theyab bin Mohamed bin Zayed, Chairman of Abu Dhabi Crown Prince's Court, speaks to a girl as she waits to receive a vaccine dose in a new Sinopharm trial for children.
  • Nine hundred children aged between 3 and 17 will receive the doses in the trial.
    Nine hundred children aged between 3 and 17 will receive the doses in the trial.
  • Volunteers are checked for side effects and monitored.
    Volunteers are checked for side effects and monitored.
  • A girl gives a thumbs-up as she undergoes a basic medical check.
    A girl gives a thumbs-up as she undergoes a basic medical check.
  • Although most adults have now received at least one vaccine shot, most children are not inoculated against the virus.
    Although most adults have now received at least one vaccine shot, most children are not inoculated against the virus.
  • In Dubai, vaccines have already been given to some children aged 12 to 15, and to many aged between 16 and 18.
    In Dubai, vaccines have already been given to some children aged 12 to 15, and to many aged between 16 and 18.

UAE approves Sinopharm Covid-19 vaccine for children between 3 and 17


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The UAE's Ministry of Health and Prevention has approved the Sinopharm Covid-19 vaccine for children between 3 and 17.

The approval follows a trial involving 900 children in Abu Dhabi.

"The decision comes after clinical trials and extensive evaluations and is based on the emergency-use authorisation and local evaluations," the ministry said.

On Sunday, officials thanked the children who were part of the study to monitor effectiveness and side effects, describing them as heroes.

Department of Health Abu Dhabi said the study tracked the vaccine’s effectiveness in reducing the infection rate and severity of symptoms among target groups.

The results will be released later.

Among the young people who participated were members of Abu Dhabi's ruling family.

The UAE would be among the first countries to vaccinate children under the age of 12.

On Monday, Abu Dhabi health officials said the vaccine was now available for those aged 3 to 17 in multiple locations across the emirate.

On June 3, China approved emergency use of Sinovac for those between three and 17. Preliminary results from Phase I and II clinical trials showed the vaccine could trigger immune response in three to 17 year-old participants, and most adverse reactions were mild.

'Hero' child volunteers thanked

"I would like to thank everyone who took the initiative to register and participate in this study to support the country’s efforts to combat the Covid-19 pandemic," said Dr Nawal Al Kaabi, principal investigator for Phase 3 Sinopharm trials in the UAE and chief medical officer at the capital's Sheikh Khalifa Medical City, on Sunday.

"This reflects the public’s confidence and trust in the UAE’s long-term recovery plan and in the competence of the healthcare sector of the country."

Sinopharm is the most widely used vaccine in the UAE, with its early availability contributing to the UAE's rapid vaccination of much of the population. As of today, about 70 per cent of the total population has been fully vaccinated.

The Sinopharm and Pfizer-BioNTech vaccines are available for the first two as well as booster doses across the country. Last month, Moderna was also approved for use by UAE authorities.

Back to school rules

Under current rules, the decision to approve for 3 to 17-year-olds does not yet have implications for attending school.

In Abu Dhabi, only vaccinated people over the age of 16 are allowed to enter public and private schools, nurseries and universities in Abu Dhabi from August 20.

The decision does not apply to those with a vaccination exemption registered on Al Hosn app, nor to children aged 15 and under.

This means that by the start of the new school term, all school staff and children aged 16 and over must have had both doses of a Covid-19 vaccine.

In Dubai, the authorities do not require pupils of any age to be vaccinated, but they may need to be tested if they have travelled abroad recently.


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

Updated: August 02, 2021, 4:18 PM