The Saudi-led coalition says it has launched air raids on Houthi military targets in Sanaa. Reuters
The Saudi-led coalition says it has launched air raids on Houthi military targets in Sanaa. Reuters
The Saudi-led coalition says it has launched air raids on Houthi military targets in Sanaa. Reuters
The Saudi-led coalition says it has launched air raids on Houthi military targets in Sanaa. Reuters

Saudi-led coalition strikes IRGC targets in Yemen's Sanaa


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The Saudi-led coalition in Yemen said on Tuesday that its jets had carried out strikes on “legitimate” military sites used by experts from the Iranian Revolutionary Guard Corps in and around Sanaa International Airport and at other military sites in the city.

“The coalition launched three air strikes that targeted Sanaa airport and the former Armoured Division military base in northern Sanaa,” Al Masirah TV, run by the Iran-backed Houthi militants, reported.

The coalition asked civilians not to gather around or approach potential targets.

The raids are among several the coalition has carried out this month over the densely populated capital city of Sanaa.

The Houthis claim that they have turned the former Armoured Division military base into a public park.

Residents of Sanaa, controlled by the militants, said they heard big explosions at several sites to the north of the capital.

“Early in the morning, we heard three explosions in the Al Dailami air base, which shares the same runway with the Sanaa International Airport,” a resident in northern Sanaa said.

“The base is still used by the military. It hasn’t been opened as a park for the residents.”

Yehya Hayba (R) and his children, who fled fighting between Huthi rebels and the Saudi-backed government forces, stay at the al-Sumya camp for internally displaced persons (IDP) east of Marib city, the last remaining government stronghold in northern Yemen, on November 24, 2021.
Yehya Hayba (R) and his children, who fled fighting between Huthi rebels and the Saudi-backed government forces, stay at the al-Sumya camp for internally displaced persons (IDP) east of Marib city, the last remaining government stronghold in northern Yemen, on November 24, 2021.

The intensified raids by the coalition against military targets in Sanaa has led the Houthis to increase their security measures across the capital.

They set up new checkpoints and sent more new security units to area around the airport, the resident said.

Earlier this week, the coalition said it had seen Houthi hostile activities at the airport.

It announced on Sunday that its jets had carried out air strikes on 15 Houthi targets in provinces of Marib and Al Jawf in northern Yemen.

They destroyed more than nine Houthi military vehicles and killed more than 110 Houthi fighters.

This comes as Houthi militants press on with an operation they launched in oil-rich Marib in February.

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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Updated: November 30, 2021, 10:18 AM