For the second year in a row, the annual pilgrimage of Hajj is being transformed by the coronavirus.
Before the pandemic, vast crowds dressed in white, unstitched robes circled the black Kaaba, chanting in unison for hours on end: “Allah, here I am. You have no equal, here I am. Verily, all praise and blessings are Yours and all sovereignty. You have no equal.”
With internal restrictions and measures to curb the spread of the coronavirus in place, a decision was made to allow only Saudi Arabian citizens and residents of the kingdom to perform the pilgrimage this year under a strict set of regulations and permits.
When does Hajj begin?
Hajj starts on the ninth day of Dhu Al Hijja (That of Hajj) under the Islamic lunar calendar, corresponding this year with July 11 on the Gregorian calendar.
The first 10 days leading to the pilgrimage carry significant and meaningful milestones for Muslims in the 12th and final month of their lunar year.
In Dhu Al Hijja, and the three other sacred months of the year, Muslims are banned from going to war except as an act of self-defence, and are encouraged to engage in more forms of worship than usual.
After Islam was established and the people of Makkah entered the faith, Prophet Mohammed and his companions performed Hajj on this month.
During that pilgrimage, Muslims witnessed the ideal application of the rituals of Hajj and attempt to mimic Prophet Mohammed's enactment to this day.
The first 10 days
Mentioned in the Quran for their importance, Muslim scholars have placed a tremendous weight on good deeds performed during the first 10 days of the month.
Fasting from dawn until dusk is one of the most beloved acts of worship in that period. In contrast to the month of Ramadan, this fast is not mandatory but is 'mustahab', or recommended.
The majority of practicing Muslims fast on the day that pilgrims ascend the mount of Arafat – which will fall on Monday, July 19 this year.
This marks the start of the journey of Hajj, where pilgrims head to the mount where they remain until sunset.
Prayers are believed to be answered on this day, which is considered one of the holiest days of the Islamic year.
During the first third of the month, Muslims recite the Quran, and dhikr [praising Allah]. Giving alms, and for Makkah's residents, providing supplies for the pilgrims are among the most virtuous deeds.
During Hajj, pilgrims are not encouraged to fast because of the difficulty some might find in performing all of the tenets of the pilgrimage.
Eid Al Adha
Day 10 of Dhu Al Hijjah marks the first day of Eid Al Adha.
The name Eid Al Adha is derived from the Arabic word Al Udhiya, which means animal sacrifice.
Each year during these days, Muslims who have the financial means sacrifice their best halal domestic animals – usually a cow, camel, goat, sheep or ram depending on the region – as a symbol of the Prophet Abraham's willingness to sacrifice his only son, Ismail.
The meat is typically divided among the executor and their family, and those in need. A person can also arrange for the sacrifice to be held in another region or country where meat is less abundant or cheaper.
Unlike Eid Al Fitr, which marks the end of Ramadan, Eid Al Adha is four days long. On the first day, Eid prayers are usually performed in the morning before the sacrifice is carried out.
But this year as countries impose different measures regarding congregational prayers, it is unclear whether socially distanced Eid prayers will be permitted.
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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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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
COMPANY%20PROFILE
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The biog
Title: General Practitioner with a speciality in cardiology
Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India
Education: Medical degree from the Government Medical College in Nagpur
How it all began: opened his first clinic in Ajman in 1993
Family: a 90-year-old mother, wife and two daughters
Remembers a time when medicines from India were purchased per kilo
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE currency: the story behind the money in your pockets
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Where to apply
Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020.
Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.
The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.