Iran’s top court has accepted a third protester’s appeal against the death sentence and sent the case back for review, the judiciary said on Saturday.
Noor Mohammadzadeh, 25, was arrested on October 4 and sentenced to death two months later for allegedly trying to break a motorway guardrail in Tehran and setting fire to a bin during anti-government demonstrations.
He rejected the accusations, saying he was forced to confess to his guilt, and went on a hunger strike two weeks ago.
Iran has already executed two people involved in mass protests that followed the September 16 death in custody of Mahsa Amini, a 22-year-old Kurdish-Iranian woman, who was arrested in Tehran on charges of breaching the country's strict dress code for women.
“The Supreme Court has accepted the appeal of Sahand Noor Mohammadzadeh, one of the accused in the recent riots. His case has been sent to the same branch of the Revolutionary Court for review,” the judiciary’s Mizan news agency said on Twitter.
Mr Mohammadzadeh's lawyer, Hamed Ahmadi, told the ILNA news agency on December 21 that his client was sentenced to death after being convicted of “moharebeh”, which means “enmity against God”.
Amnesty International has said Iranian authorities are seeking the death penalty for at least 26 others in attempt to intimidate protesters.
Rights group Hengaw said there was more violence on Saturday, with one person killed and eight wounded in clashes between security forces and protesters in Javanrud in Iran's western Kermanshah province.
Hengaw, which reports on Iran's Kurdish regions, posted videos of what it said were confrontations between security forces and protesters who had gathered at a cemetery 40 days after the killing of seven fellow Kurdish protesters.
On Friday, hundreds took to the streets of Zahedan, which has seen weekly protests since the security forces killed more than 90 people in the city on September 30, in what has been dubbed “Bloody Friday”.
Footage shared by protest monitor 1500tasvir and verified by AFP shows the crowd in the Sistan-Baluchestan provincial capital chanting “death to the dictator”, referring to Iran's supreme leader Ayatollah Ali Khamenei.
The impoverished province, on Iran's border with Afghanistan and Pakistan, had been the site of often deadly violence even before protests over Ms Amini's death erupted nationwide.
Another rights group, the US-based Human Rights Activists News Agency, said that, as of Friday, 508 protesters had been killed during unrest, including 69 minors. It said 66 members of the security forces had also been killed.
As many as 19,199 protesters are believed to have been arrested, it said.
Iranian officials have said that up to 300 people, including members of the security forces, have lost their lives in the protests.
Authorities have blamed Iran's foreign enemies and their agents for orchestrating the unrest.
Iran hanged two protesters earlier this month: Mohsen Shekari, 23, who was accused of blocking a main road in September and wounding a member of the paramilitary Basij force with a knife; and Majid Reza Rahnavard, 23, who was accused of stabbing two Basij members to death.
Mr Rahnavard was publicly hanged from a construction crane.
Last week, the Supreme Court accepted the death sentence appeal of rapper Saman Seydi Yasin but confirmed the same sentence against protester Mohammad Qobadloo.
Earlier this month it suspended the death sentence of protester Mahan Sadrat, who had been charged with various alleged offences including stabbing a security officer and setting fire to a motorcycle.
With reporting from agencies
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Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
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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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