A woman takes her appointment for a second dose of a Covid-19 vaccine, at Bahrain International Exhibition & Convention Centre, in Manama, Bahrain, on December 24, 2020. Reuters
A woman takes her appointment for a second dose of a Covid-19 vaccine, at Bahrain International Exhibition & Convention Centre, in Manama, Bahrain, on December 24, 2020. Reuters
A woman takes her appointment for a second dose of a Covid-19 vaccine, at Bahrain International Exhibition & Convention Centre, in Manama, Bahrain, on December 24, 2020. Reuters
A woman takes her appointment for a second dose of a Covid-19 vaccine, at Bahrain International Exhibition & Convention Centre, in Manama, Bahrain, on December 24, 2020. Reuters

Bahrain records unprecedented surge in Covid infections


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Bahrain’s health ministry on Monday reported 28 deaths from Covid-19, its highest daily toll.

Last week, it reserved access to most public venues for immunised people after a sharp rise in infections, which authorities attributed to large gatherings during Ramadan and Eid Al Fitr holiday.

Almost 42 per cent of the population is now fully vaccinated.

On Tuesday the health ministry reported three Covid-19 related deaths – two Bahraini women aged 85 and 53, and a 60-year-old Bahraini man.

Health officials are urging the public to take their vaccinations and the booster doses as well.

"Vaccinations have a great effect on protecting all those around us. It contributes to reducing the incidents of infection and reducing the severity of symptoms," the ministry said.

Out of the 28 deaths recorded on Monday, 24 people were not vaccinated, according to figures from the ministry.

The number of Covid-19 deaths currently stands at 852.

The health ministry said it had increased its daily vaccination capacity to 31,000 doses across its 31 vaccination centres.

It has also released a list of vaccination centres citizens can go to if they miss their appointment.

Bahrain suspended entry to travellers arriving from countries on its Red List with effect from May 24. The list includes India, Sri Lanka, Pakistan, Bangladesh and Nepal. Only Bahraini citizens and residents can return from these destinations.

The kingdom has also reintroduced mandatory quarantine for all unvaccinated travellers arriving in Bahrain. Passengers must take a PCR test before flying and on arrival, then complete 10 days of home or hotel quarantine.

On Monday, a health report showed 2,800 new Covid-19 infections, taking the country’s tally to 220,847.

Bahrain, which is home to a population of 1.7 million, had registered 3,177 new infections on the previous day.

The country is working to manage the coronavirus pandemic and is now speeding up its vaccination drive. It has moved into third place in the global rankings for vaccination rates, behind the UAE and Israel, respectively.

This month, authorities said they would expand the vaccination campaign to include adolescents aged 12 to 17.

The recent surge in Covid-19 cases could lead to concerns for the tourist economy, which was looking at the prospect of a post-Covid recovery.
On May 17 tourism officials looked upbeat after the reopening of the King Fahd Causeway with Saudi Arabia. The closure of the bridge for more than a year reportedly cost Bahraini economy in excess of $10 million a day.
"We are... emerging hopefully out of Covid into a stage of normalcy," said Nasser Ali Qaedi, chief executive of Bahrain Tourism and Exhibition Authority at the time.

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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Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

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Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.

When do nominations close? The process concludes on December 31.

How do I nominate someone? Through the website.

When is the ceremony? The awards event will take place early next year.

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