Kuwait will hold snap parliamentary elections on April 4, coinciding with the last 10 days of the holy month of Ramadan.
“The Cabinet approved a draft Emiri decree inviting voters to elect the National Assembly on Thursday, April 4,” government spokesman Amer Al Ajmi said.
Registration of candidates will begin on March 4, he added.
Kuwait’s Emir Sheikh Meshal Al Ahmad issued a decree dissolving parliament earlier this month, after a dispute over comments made in the National Assembly by MP Abdul Karim Al Kandari that were considered insulting to the ruler.
The decree cited “unrestrained, insulting language” that failed to respect the emir’s position.
Sheikh Meshal, previously the Crown Prince, became Emir after the death of his predecessor and half-brother Sheikh Nawaf in December.
The dissolution of the assembly came amid an extended political deadlock that has prevented parliament from passing reforms to diversify Kuwait's economy, while budget deficits and low foreign investment have added to rising frustration among the population.
Sheikh Meshal warned after taking office that there was "no room" for settling political scores between the legislative and executive branches of government.
The National Assembly has been dissolved twice since December 2020, and one election was nullified, meaning Kuwaitis would head to the polls for the fourth time in four years.
Observers fear a low voter turnout in the coming election, especially given it is being held during the holy month of Ramadan.
According to Kuwait's constitution, elections must take place within two months of the dissolution of parliament.
"Kuwaitis are in fatigue mode and hyper-voting is no solution," Bader Alsaif, an assistant professor of history at Kuwait University, told The National.
Voting on April 4 will be held without an election commission, after the National Assembly's new election law was temporarily suspended until October 1 under a decree issued last week.
Sheikh Meshal's decree said the previous election law would be reinstated for the interim.
The dissolved National Assembly had issued a law to appoint a new independent authority to oversee parliamentary elections as part of political reforms.
“It was impossible to appoint judges to lead the commission within a short time as required by the suspended law,” the decree said.
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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MATCH INFO
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Bayern Munich v Real Madrid
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15.00-17.00 Extra free practice
Friday, December 7
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09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 1
15.30 BRM F1 qualifying
Saturday, December 8
09.10-09.30 F4 free practice
09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 2
15.30 Grand Prix of Abu Dhabi
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