• Iraqis kneel to pray during celebrations of the birth of the Prophet Mohammed in the northern city of Mosul. All photos by AFP
    Iraqis kneel to pray during celebrations of the birth of the Prophet Mohammed in the northern city of Mosul. All photos by AFP
  • Lights and decorations adorn the remains of the war-ravaged Al Nuri Mosque, as Iraqis gather to celebrate the birth of the Prophet Mohammed.
    Lights and decorations adorn the remains of the war-ravaged Al Nuri Mosque, as Iraqis gather to celebrate the birth of the Prophet Mohammed.
  • The mosque, destroyed by ISIS in June 2017, is still under restoration by the United Nations Educational, Scientific and Cultural Organisation (Unesco).
    The mosque, destroyed by ISIS in June 2017, is still under restoration by the United Nations Educational, Scientific and Cultural Organisation (Unesco).
  • An aerial view of the Al Nuri Mosque in Mosul.
    An aerial view of the Al Nuri Mosque in Mosul.
  • The UN's cultural agency launched the “revive the spirit of Mosul'' project in 2018, which has focused on restoring the country's religious heritage.
    The UN's cultural agency launched the “revive the spirit of Mosul'' project in 2018, which has focused on restoring the country's religious heritage.

Iraq’s Al Nuri Mosque 'rises again' to celebrate Prophet Mohammed’s birthday


Mina Aldroubi
  • English
  • Arabic

Iraq’s Al Nuri Mosque held its first ceremony in four years on Sunday amid efforts by the UN and UAE to rebuild the site blown up by ISIS.

The 12th-century mosque and its famous leaning minaret were destroyed by the group in 2017 as government forces closed in on the last fighters from the terrorist group that once controlled the city and much of north-west Iraq.

But on Sunday, celebrations for the Prophet Mohammed's birthday began, with lights illuminating the area.

“Mosul is rising again! A part of the celebration of Prophet Mohammed’s birthday at Al Nuri Mosque, after many years of absence,” the UN cultural agency Unesco said on Twitter.

“Unesco and UAE will rebuild this iconic mosque!” it said.

The UN's cultural agency launched the “revive the spirit of Mosul'' project in 2018 which has focused on restoring the country's religious heritage.

Plans included rebuilding Al Nuri Mosque, the 800-year-old Al Tahera Church and Al Saa'a Monastery.

The Emirates donated $50.4 million to fund the project, which will also create employment and training opportunities for local residents.

  • The UAE, in co-operation with Unesco, is helping to rebuild Al Nuri Mosque in Mosul.
    The UAE, in co-operation with Unesco, is helping to rebuild Al Nuri Mosque in Mosul.
  • The mosque and its famous leaning minaret were destroyed by ISIS in 2017 as government forces closed in on the last fighters from the terrorist group that once held much of north-west Iraq. AFP
    The mosque and its famous leaning minaret were destroyed by ISIS in 2017 as government forces closed in on the last fighters from the terrorist group that once held much of north-west Iraq. AFP
  • The mosque was left largely destroyed after the defeat of ISIS. AP
    The mosque was left largely destroyed after the defeat of ISIS. AP
  • The minaret was also wrecked by the terrorists. AFP
    The minaret was also wrecked by the terrorists. AFP
  • The 45-metre Al Hadba minaret was built 840 years ago. AFP
    The 45-metre Al Hadba minaret was built 840 years ago. AFP
  • Before its destruction, its distinctive lean gave it its name, which translates as 'the hunchback' in Arabic. AFP
    Before its destruction, its distinctive lean gave it its name, which translates as 'the hunchback' in Arabic. AFP
  • The UAE pledged $50.4 million (Dh185m) to restore Al Nuri Mosque and the minaret, in addition to providing expertise and support to co-ordinate the reconstruction. AFP
    The UAE pledged $50.4 million (Dh185m) to restore Al Nuri Mosque and the minaret, in addition to providing expertise and support to co-ordinate the reconstruction. AFP
  • Work on the reconstruction of Al Hadba in December, 2019. AFP
    Work on the reconstruction of Al Hadba in December, 2019. AFP
  • Al Nuri Mosque dome during a snowstorm in Mosul in February 2020. AFP
    Al Nuri Mosque dome during a snowstorm in Mosul in February 2020. AFP
  • An Iraqi worker clears rubble during reconstruction work in December 2019. AFP
    An Iraqi worker clears rubble during reconstruction work in December 2019. AFP
  • Iraqi prime minister at the time, Mustafa Al Khadimi, tours Al Nuri in 2020. Photo: Iraqi PM Media Office
    Iraqi prime minister at the time, Mustafa Al Khadimi, tours Al Nuri in 2020. Photo: Iraqi PM Media Office
  • Tourists visit Al Nuri in April 2022. Reuters
    Tourists visit Al Nuri in April 2022. Reuters
  • An aerial view of the Al Nuri mosque complex during a dust storm in June 2022. AFP
    An aerial view of the Al Nuri mosque complex during a dust storm in June 2022. AFP
  • Renovation work on the mosque as seen through a doorway. AFP
    Renovation work on the mosque as seen through a doorway. AFP
  • A labourer working on the monuments of Al Nuri in January 2022. Reuters
    A labourer working on the monuments of Al Nuri in January 2022. Reuters
  • Restoration work at the mosque. AFP
    Restoration work at the mosque. AFP
  • Excavations around Al Nuri. AFP
    Excavations around Al Nuri. AFP

It is the first country to restore Christian churches in Iraq that were destroyed by ISIS.

Pictures and videos on social media showed hundreds gathering at a compound in front of the mosque, the courtyard decorated with multicoloured lights that illuminated the building's gaping windows, the scaffolding that surrounds the site, and the minaret, only the base of which survived.

“I know it is not fully recovered yet, but you decide, take a look, you can see the difference, right?” Iraqi historian, Omar Mohammed said, using the alias “Mosul Eye” on Twitter.

“[ISIS] brings death, we bring life. Al Nuri Mosque,” he said.

In 2014, ISIS captured Mosul, and the group's leader at the time, Abu Bakr Al Baghdadi, used the mosque to announce he had established a caliphate in Iraq and Syria.

While the extremists occupied large areas of the country, the city's residents are considered to have borne the brunt of the group's tyrannical rule.

By the end of 2017, Mosul lay devastated after government forces successfully regained control of the city.

Much of the city is still filled with rubble today.

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.

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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. 

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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 

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10. Substance and CbC reporting focus

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: October 19, 2021, 12:28 PM