A Sudanese evacuee holds an infant upon arrival at Baghdad International Airport on Sunday. AFP
A Sudanese evacuee holds an infant upon arrival at Baghdad International Airport on Sunday. AFP
A Sudanese evacuee holds an infant upon arrival at Baghdad International Airport on Sunday. AFP
A Sudanese evacuee holds an infant upon arrival at Baghdad International Airport on Sunday. AFP

Khartoum residents use ceasefire to flee embattled city


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Khartoum resident Othman Said was feeling rested on Monday. He had not felt like that in weeks.

“I had not slept as much I did today and yesterday since the war began on April 15,” said Mr Said, who lives in the Al Thawra district of Omdurman, one of three cities that make up the greater Khartoum area around the confluence of the Blue and White Niles.

The other two cities are Khartoum and Bahri.

“Things are very quiet in Omdurman today. I also checked with my sister in Bahri. She said things were calm there, too,” he told The National.

It is the first time that Sudan's warring sides – the army and the paramilitary Rapid Support Forces – are heeding a truce. Previous ones were breached by both sides, allowing the fighting that turned the Sudanese capital into a war zone to continue unchecked.

The 72-hour ceasefire was mediated by the US and Saudi Arabia. It coincides with an international pledging conference for Sudan to be convened by the UN in Geneva later on Monday.

The UN prepared for the meeting in conjunction with several state partners. UN Secretary General Antonio Guterres is among those scheduled to address the gathering.

Donors were expected to “announce financial commitments to address the unfolding humanitarian crisis and reiterate the need for the parties to the conflict in Sudan to adhere to their obligations under International Humanitarian Law”, the UN Office for the Co-ordination of Humanitarian Affairs said.

A boy plays with a football on a street in Khartoum. AFP
A boy plays with a football on a street in Khartoum. AFP

“To date, this year's revised Humanitarian Response Plan for Sudan has received less than 16 per cent of the $2.57 billion required, while the Regional Refugee Response Plan for $470 million is just 17 per cent funded,” it said in a statement.

Sudan needed substantial humanitarian aid even before the war began, with its deeply troubled economy leaving millions unable to find or afford their basic needs. Now, the UN says about 25 million people in the vast Afro-Arab nation – more than half the population – are in need of humanitarian assistance.

The war has killed at least 3,000 and injured twice as many, according to the Health Ministry. It has forced more than 2.2 million to flee their homes in search of security. Of these, more than 500,000 sought refuge in neighbouring states, chiefly Egypt, Chad and South Sudan.

Mr Said, the Omdurman resident, said some of the stores were open in the local outdoor food market when he went shopping on Sunday, but he complained that prices were too high.

“There are not many shoppers, though, and the butcher's did not open for business. Some pharmacies are open but they have no antibiotics or medicine for diabetes,” he continued.

To Saydah Mahmoud, a schoolteacher from the Jabrah district in Khartoum, the lull in the fighting meant a chance to leave the city.

“This is the first time that we get some quiet. But we are leaving for Wad Medani [south of Khartoum] to stay with relatives. Homes, including ours, have been looted and we feel under siege. There is no guarantee what things will be like after this truce.

“We are tired. We have seen death come close, but we could not leave. Now, we must.”

Sudan's army chief Abdel Fattah Al Burhan, right. and Rapid Support Forces commander Gen Mohamed Dagalo. AFP
Sudan's army chief Abdel Fattah Al Burhan, right. and Rapid Support Forces commander Gen Mohamed Dagalo. AFP

Sudan's war began when army chief Gen Abdel Fattah Al Burhan and his one-time ally and deputy Gen Mohamed Dagalo clashed in a bitter struggle for supremacy.

The war has to all practical purposes buried Sudan's hopes to transition to democratic rule four years after long-time dictator Omar Al Bashir was removed by a popular uprising after 29 years in power.

The two generals took part in removing Al Bashir in 2019 and in October 2021 jointly staged a coup that derailed Sudan's democratic transition and plunged the north-east African nation into its worst economic crisis in living memory, as well as creating a political impasse.

A Sudanese girl who fled the violence in Sudan's Darfur region sits on her family's belongings outside a house in Chad. Reuters.
A Sudanese girl who fled the violence in Sudan's Darfur region sits on her family's belongings outside a house in Chad. Reuters.

The current fighting has also spilt into the western Darfur region, where local activists say as many as 1,100 have died in violence in the West Darfur state capital of Al Geneina alone.

The International Organisation for Migration says at least 149,000 people have fled from Darfur into Chad and the US attributed the violence there “primarily” to the RSF. It said alleged rights violations were an “ominous reminder” of the region's previous genocide.

A years-long war in Darfur began in 2003 with a rebel uprising that prompted Al Bashir to unleash the Janjaweed militia, the forerunner of the RSF, on the rebels. The militia is known to have committed large-scale atrocities in Darfur at the time.

Al Bashir, in detention since 2019, was indicted by the International Criminal Court more than a decade ago of genocide, war crimes and crimes against humanity.

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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.

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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.

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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.

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: June 19, 2023, 1:57 PM