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Oman on Monday lifted an arrival ban on 18 countries, giving immense relief to hundreds of expatriates who were stranded in their countries for over two months.
The arrival ban, which was imposed in June, included India, Pakistan and Bangladesh, countries which were home to most of the stranded expatriates.
It is a day of celebration for me. I have not seen my wife for 67 days since she left Oman for India.
Joe Samant,
expatriate living in Oman
Oman's official committee responsible for Covid-19 has stipulated a condition for arrivals coming back to the country.
“The arriving passengers from those countries must be vaccinated with two doses and the last dose is required to be at least 14 days ahead of the estimated arrival time to Oman. All arriving passengers will be quarantined for seven days from the day of arrival,” a statement from the committee said.
Oman on Monday reported 151 new cases and seven deaths from Covid-19. The total number of infections has reached 301,450, with 4,038 deaths.
“It is a day of celebration for me. I have not seen my wife for 67 days since she left Oman for India. Now she will be here next week. It has been really tough for me to live alone. We have not been separated that long in our seven-year long marriage,” Joe Samant, 37, an Indian national living in Muscat, told The National.
But it wasn't only expatriates who welcomed the news. Omani businesses are also looking forward to the return of their employees.
“My computer network business relies mostly on my two expatriate workers. They did almost everything. I had to reject business because I had no assistants to help me with setting up office networks. They have been stranded in Pakistan for more than a month. I am happy they are coming back now,” Salim Al Khaifi, 56, owner of Khaifi Networking and Business Machines, told The National.
Oman ended its evening coronavirus lockdown last Saturday as cases of the deadly virus have started to decline.
The sultanate has been in and out of lockdown since April 10 of last year.
New cases have been declining since the peak of Oman's third wave in June, when up to 2,529 cases were recorded per day.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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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Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
