Five mosques in Saudi Arabia, including several that date back to the foundation of Islam, are to be renovated in a project to safeguard the kingdom's heritage.
Saudi engineers will pick through original features and seek to safeguard the cultural significance of each.
The move is part of the broader project by Crown Prince Mohammed bin Salman. Announced in 2018, work has been under way to restore 130 mosques across Saudi Arabia.
During its first phase, 30 were renovated at a cost of nearly 50 million riyals ($13.3m).
Phase two this year covers 30 more, including five of special significance in Makkah, Saudi Press Agency reported.
First to be renovated is Al Bay'ah Mosque that was built at the request of Caliph Abu Jaafar Al Mansur in 144 AH, which was 761AD in the Gregorian calendar.
It was constructed at the site where Prophet Mohammed met with his supporters and they took the pledge, which means bay’ah’ in Arabic.
Located below the Wadi Mina, the mosque’s unique architectural features were unearthed 16 years ago during the expansion project of the Jamrat Al Aqaba, the site where devil stoning ritual is performed during pilgrimage.
Occupying an estimated area of 457.5 square metres, the mosque can accommodate just 68 worshippers.
Renovations will also include Al Khidr Mosque, which is located about 66km from Makkah's Grand Mosque and dates back to more than 700 years. It accommodates about 355 worshippers.
It is said that the mosque was named because Al Khidr who was mentioned in the Quran as the man taught divine knowledge that Allah only grants to his righteous servants, was the first person to step foot in the site.
Surah Al Kahf in the Quran describes how Al Khidr was sought after by Prophet Moses who wanted to learn from him.
Other narratives say a man who lived in the area centuries ago and was carrying a similar name built the mosque and gave it his name.
Al Fath Mosque, which was built after the conquest (meaning Fath in Arabic) of Muslims in the Battle of the Trench (Al Ahzab), will be restored and expanded.
It was named after Prophet Mohammed prayed in that spot during the battle that took place in the fifth hijri year — 627 AD.
The area of the mosque, which was subject to neglect, will be increased from 455.7 square metres to 553.5 square metres to accommodate 333 worshippers.
The area of 300-year old Al Jubail mosque in the Saudi city of Taif will also be upsized to 310 square metres.
Two more mosques in Jeddah, including Abu Anaba Mosque in Harat Alsham, in historic Jeddah, will be restored.
Stories say the site was a "grape pergola” before a man named Othman Zaki Omar transformed it into a mosque nearly 900 years ago.
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
