• A mummy with a gold foil amulet in the shape of a tongue in its mouth, found at the Taposiris Magna Temple in western Alexandria, Egypt. EPA
    A mummy with a gold foil amulet in the shape of a tongue in its mouth, found at the Taposiris Magna Temple in western Alexandria, Egypt. EPA
  • Eight marble masks dating back to the Greek and Roman eras, found at the Taposiris Magna Temple. EPA
    Eight marble masks dating back to the Greek and Roman eras, found at the Taposiris Magna Temple. EPA
  • A figure found at the Taposiris Magna Temple. EPA
    A figure found at the Taposiris Magna Temple. EPA
  • A funerary mask made from cartonnage, layered linen or papyrus covered with plaster, for a female mummy, found at the Taposiris Magna Temple. EPA
    A funerary mask made from cartonnage, layered linen or papyrus covered with plaster, for a female mummy, found at the Taposiris Magna Temple. EPA
  • A figure found at the Taposiris Magna Temple. EPA
    A figure found at the Taposiris Magna Temple. EPA
  • A figure found at the Taposiris Magna Temple. EPA
    A figure found at the Taposiris Magna Temple. EPA

Mummies with 'golden tongues' uncovered in Egypt


Hamza Hendawi
  • English
  • Arabic

Archaeologists in Egypt found 2,000-year-old mummies in the Mediterranean city of Alexandria, with gold foil amulets in the shape of tongues in their mouths, the country's Antiquities Ministry said on Tuesday night.

The poorly preserved mummies, dating from the Greek and Roman eras, were found in 16 rock-cut burial shafts at Alexandria’s Taposiris Magna temple.

The amulets represent a ritual designed to enable the dead to speak before the court of the god Osiris in the afterlife. According to ancient Egyptian beliefs, Osiris was the lord of the underworld in the afterlife.

It was customary in ancient Egypt, even under Greek and Roman rule, to bury the dead with items thought to equip and prepare them for their afterlife journey.

These included food, wine, small boat-shaped structures and jewellery.

An image of Osiris also appeared in gilded decorations on the material encasing one mummy found in the burial shafts, while the material wrapped around another mummy’s head depicted a crown, horns and a snake, said archaeologist Kathleen Martinez of the University of Santo Domingo, who was involved in the dig.

Egyptian archaeologists made a series of stunning archaeological discoveries in recent months, mostly in Saqqara, a sprawling complex of pyramids, tombs and temples in the desert west of Cairo.

Among those discoveries were dozens of sealed wooden sarcophagi dating back about 2,500 years.

Egypt hopes that archaeological discoveries and the media attention that surround them will spur tourism, a sector devastated by years of turmoil since an uprising in 2011 and more recently by the coronavirus pandemic.

Experts believe the intense media attention the discoveries attract helps keep Egypt on the minds of potential visitors for when better times return.

Egypt was a top travel destination in 2019 and made a promising start in 2020 before the pandemic struck.

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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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