Doctors warn about the dangers of cigarette and shisha smoking. Chris Whiteoak / The National
Doctors warn about the dangers of cigarette and shisha smoking. Chris Whiteoak / The National
Doctors warn about the dangers of cigarette and shisha smoking. Chris Whiteoak / The National
Doctors warn about the dangers of cigarette and shisha smoking. Chris Whiteoak / The National

Saudi Arabia bans selling tobacco to children and smoking around them


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  • Arabic

Saudi Arabia banned the sale of tobacco to teenagers under 18 years old and smoking in areas where children are present, state media reported this week.

Importing and selling toys or candy made to look like cigarettes, or bear images that encourage children to smoke, has also been banned by law.

Saudi parents welcomed the move, saying it is “about time” people started acting responsibly and realise dangers of second-hand smoking.

“I am so relieved as a parent and teacher that the government is forcing adults to quit or at least prevent second-hand smoking and is focused on improving public health,” said Suad Alamri a Saudi teacher living in Jeddah.

“I often see kids as young as 12 years old smoking vape, which also influences their peers. I am glad they won’t have access from now on to these harmful substances,” she added.

The country hopes to reduce tobacco consumption to just 5 per cent by 2030. Saudi Arabia banned smoking in public places such as airports, restaurants, educational institutes and public transport in 2019.

The kingdom has also introduced a tax on tobacco products to curb smoking and raised the price of shisha by 100 per cent. The estimated cost of tobacco consumption will reach SR480 billion ($128 billion) during 2018-2030.

Lina Ali said smoking shisha and cigarettes from a young age is tolerated in Arab societies and these new laws will make the adults reconsider their smoking habits in front of young children.

“Adults often forget they are in the company of babies and young kids. This law will force them to break away from this habit,” Ms Ali, from Lebanon but living in Saudi Arabia said.

The Saudi Ministry of Health has launched Anti-Smoking Clinics meant to facilitate access to therapeutic services and work with healthcare providers to ensure a high-quality service for all beneficiaries and also provide consultations to those who wish to quit smoking via their helpline 937.

Key developments

All times UTC 4

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…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

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(Sterling 16')

Man of the match: Kevin de Bruyne (Manchester City)

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  • Premier League-standard football pitch
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Everton 1 Stoke City 0
Everton (Rooney 45 1')
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The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading

 

 

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Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)

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Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

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Previous winners

2016 Islamabad United

2017 Peshawar Zalmi

2018 Islamabad United

2019 Quetta Gladiators

 

Most runs Kamran Akmal – 1,286

Most wickets Wahab Riaz –65

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