Follow the latest updates on the Covid-19 pandemic here
Saudi nationals who flout Covid-19 restrictions on travelling to red list countries could be barred from travelling for up to three years, the kingdom's Interior Ministry announced on Tuesday.
The warning came as the ministry restated its ban on visiting “countries witnessing a surge in cases of Covid-19 and its new variants".
The countries on the kingdom's red list are the UAE, Libya, Syria, Lebanon, Yemen, Iran, Turkey, Armenia, Ethiopia, Somalia, Democratic Republic of Congo, Afghanistan, Venezuela, Belarus, India and Vietnam.
The Interior Ministry said that travelling to the banned countries was an explicit breach of rules to prevent the spread of Covid-19, the state-run Saudi Press Agency reported.
It added that as well as the possible travel ban, the ministry would “impose heavy penalties upon their return” to anyone found to break the rules.
Nationals are not allowed to travel to any of the banned countries directly or indirectly and are asked to exercise caution while travelling to approved destinations.
The Interior Ministry recently announced that from August 9, all Saudis must be fully vaccinated against Covid-19 in order to travel outside the kingdom.
Earlier this month, Saudi Arabia banned travel to the UAE, Afghanistan, Ethiopia and Vietnam because of a surge in Covid-19 cases. Nationals and residents returning from those locations have to undergo institutional quarantine for a period of seven days.
Saudi nationals were allowed to travel on May 17 after an 18-month ban owing to Covid-19. Those who have recovered from the virus must wait six months before travelling. Those who have received one dose have to wait two weeks after the shot before travelling.
More than 25 million vaccine doses have been administered in the kingdom and more than 71.8 per cent of the population have received at least one dose of the vaccine.
A total of 520,774 Covid-19 cases have been reported so far in the kingdom, with 8,189 deaths and 501,449 recoveries to date.
Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
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
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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KILLING OF QASSEM SULEIMANI
