• People gather to pray on top of the mountain, south-east of Makkah. AFP
    People gather to pray on top of the mountain, south-east of Makkah. AFP
  • People touch the pillar at the top of Mt Arafat, on Friday, during Hajj. AFP
    People touch the pillar at the top of Mt Arafat, on Friday, during Hajj. AFP
  • The pilgrims had set out for Mt Arafat before dawn, chanting as they walked. AFP
    The pilgrims had set out for Mt Arafat before dawn, chanting as they walked. AFP
  • They remain on the mountain until nightfall, while continuing to worship. AFP
    They remain on the mountain until nightfall, while continuing to worship. AFP
  • Pilgrims pray on top of Mount Arafat, near Makkah, in Saudi Arabia, during Hajj. AP
    Pilgrims pray on top of Mount Arafat, near Makkah, in Saudi Arabia, during Hajj. AP
  • Mount Arafat is also known as the Mountain of Mercy. AFP
    Mount Arafat is also known as the Mountain of Mercy. AFP
  • Pilgrims pray as dawn breaks. AP
    Pilgrims pray as dawn breaks. AP
  • It is believed to be the place where the Prophet Mohammed gave his final sermon more than 1,400 years ago. AFP
    It is believed to be the place where the Prophet Mohammed gave his final sermon more than 1,400 years ago. AFP
  • The Day of Arafat marks the second day of Hajj, when believers make their way to the mountain. Reuters
    The Day of Arafat marks the second day of Hajj, when believers make their way to the mountain. Reuters
  • Pilgrims pray on top of Mount Arafat. AP
    Pilgrims pray on top of Mount Arafat. AP
  • The pilgrims began to gather in the early hours. Reuters
    The pilgrims began to gather in the early hours. Reuters
  • Pilgrims gather at a pillar on Mount Arafat. Reuters
    Pilgrims gather at a pillar on Mount Arafat. Reuters
  • Pilgrims take part in early morning prayers on Mount Arafat. AP
    Pilgrims take part in early morning prayers on Mount Arafat. AP
  • Pilgrims were due to listen to a Friday prayer sermon at the Masjid Nimrah on the grounds of Arafat. AP
    Pilgrims were due to listen to a Friday prayer sermon at the Masjid Nimrah on the grounds of Arafat. AP
  • A female pilgrim reads the Quran on Mount Arafat. AP
    A female pilgrim reads the Quran on Mount Arafat. AP
  • This year’s Arafat sermon will be delivered by the head of the Makkah-based Muslim World League, Sheikh Dr Mohammed Al Issa. AP
    This year’s Arafat sermon will be delivered by the head of the Makkah-based Muslim World League, Sheikh Dr Mohammed Al Issa. AP
  • The sermon will be translated into 14 languages to convey a message of moderation and tolerance. Reuters
    The sermon will be translated into 14 languages to convey a message of moderation and tolerance. Reuters
  • After the sermon, Hajj pilgrims will then spend the afternoon praying on the mountain. Reuters
    After the sermon, Hajj pilgrims will then spend the afternoon praying on the mountain. Reuters
  • Pilgrims will then head to Muzdalifah after sunset, where they will be pick up pebbles for the symbolic stoning of the devil on Saturday. Reuters
    Pilgrims will then head to Muzdalifah after sunset, where they will be pick up pebbles for the symbolic stoning of the devil on Saturday. Reuters
  • A female pilgrim prays on Mount Arafat. Reuters
    A female pilgrim prays on Mount Arafat. Reuters
  • This year's Hajj gathering is the largest since 2019. Reuters
    This year's Hajj gathering is the largest since 2019. Reuters
  • Pilgrims pray on Mount Arafat. Reuters
    Pilgrims pray on Mount Arafat. Reuters

Pilgrims head to Mount Arafat for most important Hajj rite


  • English
  • Arabic

Read the latest updates on the Hajj pilgrimage here

Muslim pilgrims were gathering at Mount Arafat — a granite hill about 20 kilometres from the Kaaba on the Arafat plains — on Friday to participate in the most important ritual of the annual Hajj pilgrimage.

The Day of Arafat marks the second day of Hajj, when believers make their way to the mountain where the Prophet Mohammed gave his last sermon.

Pilgrims will make their way to the Masjid Nimrah on the grounds of Arafat where they will listen to the Arafat sermon.

“I am here in Arafat to follow the steps of the Prophet Mohammed when he did his farewell Hajj speech,” Hussein Ali, an Iraqi pilgrim said. "It is very emotional for me just to be here and look at the mountain he climbed."

The Arafat sermon this year will feature a live translation in 14 languages as Saudi Arabia’s leadership seeks to convey a message of moderation and tolerance to the widest possible audience.

However, some pilgrims feel the daily sermons provided could be more inclusive. Othman Khamis, a pilgrim from Tanzania, said: “The sermons interpretations should be improved. Only two languages are so far available, Hindi and Urdu.

"I would have preferred English too, since many pilgrims would have benefited."

After the sermon, Hajj pilgrims will then spend the afternoon praying on the mountain. They will then head to Muzdalifah after sunset, where they will be pick up pebbles for the symbolic stoning of the devil ritual on Saturday.

“I hope my Hajj is accepted, that is my prayer,” Salma Askari, an Indian pilgrim told The National.

Ms Askari is performing Hajj for the first time and is travelling with her husband from Jeddah, where she lives. She arrived in Mina on Wednesday night, as the air-conditioned tents were filling up with Hajj pilgrims and authorities had arranged for gifts and refreshments for each in their rooms.

“We are moving now towards Arafat and will stay at a camp in Arafat. We were told by the Ministry of Hajj that we can start moving tonight or tomorrow at 11am,” Abbas, a pilgrim in Mina, told The National.

Saleh, a Hajj guide and volunteer: “We are going to spend the night in Arafat up until sunset before we move to Muzdalifah. Some of the Hujjaj [pilgrims] will arrive before noon tomorrow."

For many, this year's Hajj is an emotional one, after two years of being barred from performing the ritual due to the Covid-19 pandemic and for those who are performing Hajj in the name of loved ones they have lost.

“Arafat is peaceful and perfect for the recovery from my breakdown I suffered two months ago when my wife of 33 years passed away,” Ismail Al Kaabi, a UAE pilgrim, told The National. I am also dedicating my Arafat visit to her memory. She never made it here."

Pilgrims started boarding the train to Arafat early on Friday after dawn prayers.

"Every group has a guide with them to ensure they stay together based on the country they are from. We are making sure there is no overcrowding and safe for pilgrims to reach their destination,” one Hajj guide said.

This year’s pilgrims were capped at one million, including 850,000 from abroad chosen by lottery. They represent the largest Hajj gathering since 2019 after two Covid-hit years when only tens of thousands were allowed to take part.

“Tomorrow is the main day — the youm (day) of Arafat, we are just resting today, praying here and tomorrow we will head to Arafat and come back early morning on Saturday from Muzdalifah to go to the Jamarat,” Ms Maliha, a local pilgrim performing Hajj, told The National.

This year’s Arafat sermon will be delivered by the head of the Makkah-based Muslim World League, Sheikh Dr Mohammed Al Issa.

Mr Al Issa was Saudi Arabia’s minister of justice before he was appointed to lead the Muslim World League. He is also a member of the Council of Senior Scholars in Saudi Arabia.

Mr Al Issa led a historic high delegation interfaith visit of Muslim religious leaders in 2020 to the site of the Auschwitz concentration camp in Poland.

During his visit to Auschwitz, Mr Al Issa said Islamic principles denounce all forms of violence and crime.

“Islamic principles are not double-standard,” he said.

“It condemns and denounces every crime and every evil. We are advocates for peace. We believe in peace.

“This high-level delegation of Muslim scholars from different countries and from different sects has come to say that our religion is one of peace, one of mercy and one which fights evil.”

SPECS
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Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

UAE'S%20YOUNG%20GUNS
%3Cp%3E1%20Esha%20Oza%2C%20age%2026%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E2%20Theertha%20Satish%2C%20age%2020%2C%2066%20matches%0D%3Cbr%3E%0D%3Cbr%3E3%20Khushi%20Sharma%2C%20age%2021%2C%2065%20matches%0D%3Cbr%3E%0D%3Cbr%3E4%20Kavisha%20Kumari%2C%20age%2021%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E5%20Heena%20Hotchandani%2C%20age%2023%2C%2016%20matches%0D%3Cbr%3E%0D%3Cbr%3E6%20Rinitha%20Rajith%2C%20age%2018%2C%2034%20matches%0D%3Cbr%3E%0D%3Cbr%3E7%20Samaira%20Dharnidharka%2C%20age%2017%2C%2053%20matches%0D%3Cbr%3E%0D%3Cbr%3E8%20Vaishnave%20Mahesh%2C%20age%2017%2C%2068%20matches%0D%3Cbr%3E%0D%3Cbr%3E9%20Lavanya%20Keny%2C%20age%2017%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E10%20Siya%20Gokhale%2C%20age%2018%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E11%20Indhuja%20Nandakumar%2C%20age%2018%2C%2046%20matches%3C%2Fp%3E%0A
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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

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

Updated: July 08, 2022, 10:27 AM