• Diwali decorations and sweets for sale in Bur Dubai ahead of the Festival of Lights in 2019. Antonie Robertson / The National
    Diwali decorations and sweets for sale in Bur Dubai ahead of the Festival of Lights in 2019. Antonie Robertson / The National
  • A shop keeper puts of festive lights outside his business on “Hindi Lane” in Bur Dubai, ahead of Diwali in 2019. Antonie Robertson / The National
    A shop keeper puts of festive lights outside his business on “Hindi Lane” in Bur Dubai, ahead of Diwali in 2019. Antonie Robertson / The National
  • Shops sell trinkets and decorations for Diwali, near the Hindu Temple in Bur Dubai. Antonie Robertson / The National
    Shops sell trinkets and decorations for Diwali, near the Hindu Temple in Bur Dubai. Antonie Robertson / The National
  • Worshippers pass by shops selling trinkets and decorations for Diwali on on their way to the Hindu Temple in Bur Dubai. Antonie Robertson / The National
    Worshippers pass by shops selling trinkets and decorations for Diwali on on their way to the Hindu Temple in Bur Dubai. Antonie Robertson / The National
  • Worshippers pass by Hindu shops while on their way to the temple in Bur Dubai. Antonie Robertson / The National
    Worshippers pass by Hindu shops while on their way to the temple in Bur Dubai. Antonie Robertson / The National
  • As the Hindu Festival of Diwali starts in the UAE, devotees flock to the Hindu Temple in Bur Dubai to worship. Adjacent to the Temple is what is commonly referred to “Hindi Lane”, a small corridor of shops selling flowers, offerings and general items for Hindu ceremonies. Antonie Robertson / The National
    As the Hindu Festival of Diwali starts in the UAE, devotees flock to the Hindu Temple in Bur Dubai to worship. Adjacent to the Temple is what is commonly referred to “Hindi Lane”, a small corridor of shops selling flowers, offerings and general items for Hindu ceremonies. Antonie Robertson / The National
  • As the Hindu Festival of Diwali starts in the UAE, devotees flock to the Hindu Temple in Bur Dubai to worship. Adjacent to the Temple is what is commonly referred to “Hindi Lane”, a small corridor of shops selling flowers, offerings and general items for Hindu ceremonies. Antonie Robertson / The National
    As the Hindu Festival of Diwali starts in the UAE, devotees flock to the Hindu Temple in Bur Dubai to worship. Adjacent to the Temple is what is commonly referred to “Hindi Lane”, a small corridor of shops selling flowers, offerings and general items for Hindu ceremonies. Antonie Robertson / The National

Diwali 2020: when the festival of lights will fall this year


Panna Munyal
  • English
  • Arabic

Diwali will fall on November 14 this year, with many in India, the UAE and others parts of the world gearing up to celebrate the festival of lights that symbolises the victory of good against evil.

What is Diwali?

Diwali (or Deepavali) is a Hindu celebration that marks the return of Rama (a demigod and protagonist of the epic Ramayana) to his kingdom of Ayodhya, after he defeated the demon king Ravana. The city was lit up with diyas (lamps) to welcome its ruler, a tradition that continues to this day with households lit up to celebrate the five-day festival.

In the lead up to Diwali, homes are thoroughly cleaned (akin to spring cleaning) and decorated with lamps, fairy lights and rangoli drawings etched out in colourful powders on the threshold, in a bid to entice Lakshmi, the goddess of prosperity.

Rangoli designs are typically created at a home's entrance. Reem Mohammed / The National
Rangoli designs are typically created at a home's entrance. Reem Mohammed / The National

Fireworks and sweetmeats are other markers of the celebration.

Diwali 2020  

Diwali is on Saturday, November 14, this year. The date changes based on the Hindu lunar calendar, but the festival is usually in October or November.

The first day of Diwali is called Dhanteras, which is on Friday, November 13 this year, and is considered an auspicious day to invest in gold coins, silver and jewellery.

The second day is Naraka Chaturdashi, followed by Lakshmi Puja (a homage to the aforementioned goddess and the main day of Diwali), Govardhan Puja (a celebration of the powers of Lord Krishna) and finally Bhai Dooj (a day when siblings celebrate their bond).

Some Hindu communities consider the day after Diwali to be the start of the new year, so it's common to wish celebrators "Happy Diwali" and "Happy New Year".

The festival is dominated by family gatherings to share food and exchange gifts. However, given that we are in the grip of the Covid-19 pandemic, UAE authorities have urged strict adherence to coronavirus safety guidelines.

Indian restaurants around the UAE offer Diwali menus. Seen here, a Diwali thali from Cafe Funkie Town
Indian restaurants around the UAE offer Diwali menus. Seen here, a Diwali thali from Cafe Funkie Town
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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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The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Champion%20v%20Champion%20(PFL%20v%20Bellator)
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MATCH INFO

Uefa Champions League semi-final:

First leg: Liverpool 5 Roma 2

Second leg: Wednesday, May 2, Stadio Olimpico, Rome

TV: BeIN Sports, 10.45pm (UAE)

Results

STAGE

1 . Filippo Ganna (Ineos) - 0:13:56

2. Stefan Bissegger (Education-Nippo) - 0:00:14

3. Mikkel Bjerg (UAE Team Emirates) - 0:00:21

4. Tadej Pogacar (UAE Team Emirates) - 0:00:24

5. Luis Leon Sanchez (Astana) - 0:00:30

GENERAL CLASSIFICATION

1. Tadej Pogacar (UAE Team Emirates) - 4:00:05

2. Joao Almeida (QuickStep) - 0:00:05

3. Mattia Cattaneo (QuickStep) - 0:00:18

4. Chris Harper (Jumbo-Visma) - 0:00:33

5. Adam Yates (Ineos) - 0:00:39

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