A Saudi schoolboy wearing a face mask in a classroom in Riyadh. Reuters
A Saudi schoolboy wearing a face mask in a classroom in Riyadh. Reuters
A Saudi schoolboy wearing a face mask in a classroom in Riyadh. Reuters
A Saudi schoolboy wearing a face mask in a classroom in Riyadh. Reuters

Saudi Arabia to allow children of visa overstayers to enrol in schools


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The children of illegal migrants will be allowed to enrol in Saudi Arabia's schools in the new academic year, the Ministry of Education announced on Tuesday.

The ministry said schools should provide parents with admission forms and contact the education ministry’s offices in their region of residence to process admission forms. Parents or the children's guardians must rectify their residency permit issues within the academic year.

“This can help those individuals whose Iqama (Resident ID) has expired and since it can be financially challenging for parents to pay the renewal fee (which can go up to SR 2000 per individual) for the whole family, children would be stuck in a dire situation and miss out on education. This way they will get some more time to pay off other dues without sacrificing on their children's education,” Fatima Abdullah, a Saudi administrator at a local school in Jeddah, told The National.

All schools across the kingdom have been asked to provide a monthly statistical report to the General Administration of Evaluation and Admission about the number of pupils who are enrolled in each school and district.

Those who do not have proper documentation and want to enrol their children in public schools will need to provide the parent's passport details, residency permit (iqama) details, or if they are on a visit visa, details of their residence and contact number.

If parents do not have any of the above, they will be asked to get accurate data and complete documents and must submit an undertaking that they will correct their residency status in the kingdom during the academic year.

“The move highlights the country's vision and priorities — which is to ensure every child has access to education. This has been done before when it came to health care and vaccines — all illegal immigrants were given free medical care and the vaccine for Covid-19,” said Hana Bashir, a Saudi schoolteacher in Jeddah.

Ms Bashir said her school had received inquiries related to the ministry's new announcement.

“It's important to help families who want to send their children to school and this way kids won't miss out on a whole year or admissions if they are allowed to enrol now. I am looking forward to it as school reopen for pupils next month,” she said.

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Winner Thabet Al Reef, Bernardo Pinheiro (jockey), Abdallah Al Hammadi (trainer)

5.30pm Handicap (PA) Dh80,000 (T) 1,600m

Winner Blue Diamond, Pat Cosgrave, Abdallah Al Hammadi

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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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Updated: August 24, 2022, 4:42 PM