Iran has sentenced two teenagers to be hanged for taking part in anti-government protests that have rocked the country since September, a rights group said late on Monday.
Mehdi Mohammadifard, 18, has been sentenced to death after being convicted of setting a traffic police kiosk alight in the town of Nowshahr in the central-northern Mazandaran province, the Oslo-based Iran Human Rights non-governmental organisation said.
A death sentence was also passed against Mohammad Boroghani, 19, the group said.
He had been arrested in December and held by the Supreme Court on charges of “enmity against God”, according to the judiciary's Mizan Online news website.
Boroghani had faced charges of wounding a member of security personnel with a knife with the intent of killing him, “sowing terror among citizens” and setting a governor's office on fire in Pakdasht, a city 43km south-east of Tehran.
The authorities have already executed two men, both aged 23, over protests triggered by the death of Mahsa Amini, a young Iranian Kurd who died the custody of the morality police in September.
She had been detained in Tehran for wearing her hijab “improperly”.
Human rights activists fear dozens more demonstrators face being executed, as authorities use capital punishment as an intimidation tactic in a bid to quell the protests.
IHR director Mahmood Amiry-Moghaddam said Mohammadifard appeared to be the youngest person yet sentenced to death over the protests.
“[Iran], which has not been able to control the protests after 109 days, needs intimidation and execution to continue its survival,” Mr Amiry-Moghaddam told AFP.
At least 100 protesters are at risk of execution after being sentenced to death or being charged with capital crimes, said IHR last week.
Iranian officials have said that up to 300 people, including members of the security forces, have been killed in the protests.
Last month, IHR said that at least 458 people — including 63 children — had been killed.
Also in December, the Human Rights Activists' News Agency, established by Iranian human rights activists, reported that more than 18,200 people had been arrested in connection with the protests.
Authorities have blamed Iran's foreign enemies and their agents for orchestrating unrest.
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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
