A fighter loyal to Yemen's Saudi-backed government mans a position near the front line facing Iran-backed Houthi rebels in Marib province. AFP
A fighter loyal to Yemen's Saudi-backed government mans a position near the front line facing Iran-backed Houthi rebels in Marib province. AFP
A fighter loyal to Yemen's Saudi-backed government mans a position near the front line facing Iran-backed Houthi rebels in Marib province. AFP
A fighter loyal to Yemen's Saudi-backed government mans a position near the front line facing Iran-backed Houthi rebels in Marib province. AFP

Yemen government vows not to lose ‘existential’ fight in Marib


James Reinl
  • English
  • Arabic

Yemen’s internationally recognised government is fighting an “existential” battle against the Houthi rebels in Marib and will not lose its last stronghold in the north of the country, a senior Yemeni official vowed on Friday.

Abdullah Al Alimi, chief of staff for President Abdrabu Mansur Hadi’s Saudi-Arabia-based government, said a Houthi victory over Marib would see Yemen descend into an Iranian-style theocracy.

“This is not a battle that we can lose,” Mr Al Alimi told a small group of reporters at an online briefing.

“For Yemenis, Marib is an existential part of life for them, for their children and for their future. It is the final battle between freedom, the republic and democracy and this religious theocracy that the Houthis are trying to implement.”

The UN’s envoy to Yemen, Martin Griffiths, said this week that the latest round of talks on enacting a ceasefire in Marib and other hotspots in Yemen had stalled, killing hopes of a breakthrough after US President Joe Biden's administration made ending the war a priority.

In a statement on Friday, US Special Envoy for Yemen Tim Lenderking bashed the Houthis for their ongoing assault on Marib and for refusing to meet Mr Griffiths to discuss the ceasefire.

“There is a fair deal on the table that will bring immediate relief to the Yemeni people,” the US State Department said.

“Contradictory to their pronouncements regarding the humanitarian situation in Yemen, the Houthis worsen it by continuing to attack Marib and exacerbating dire conditions for already vulnerable, internally displaced Yemenis.”

Supported and armed by Iran, the Houthis launched an assault on Marib in February and are now within a few kilometres of the government-held city, the site of the only oil refinery in the north and a gateway to nearby oilfields.

Mr Al Alimi said there had been “thousands of martyrs” in the battle, but that no expense would be spared in arming national forces and militias to defend the city. The Houthis have also suffered “strategic losses” in their campaign.

The rebel assault through the province, also called Marib, has displaced some 20,000 people and worsened the country’s humanitarian crisis, the UN says.

  • Fighters loyal to Yemen's Saudi-backed government take position during their fight against Houthi militiamen in the northeastern province of Marib. EPA
    Fighters loyal to Yemen's Saudi-backed government take position during their fight against Houthi militiamen in the northeastern province of Marib. EPA
  • A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
    A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
  • Fighters loyal to Yemen's Saudi-backed government take position during their fight against Houthi militiamen in the northeastern province of Marib. EPA
    Fighters loyal to Yemen's Saudi-backed government take position during their fight against Houthi militiamen in the northeastern province of Marib. EPA
  • A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
    A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
  • A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
    A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
  • A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
    A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
  • A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
    A fighter loyal to Yemen's Saudi-backed government takes position during the fight against Houthi militiamen in the northeastern province of Marib. EPA
  • Armed Houthi supporters stand beneath posters depicting Houthi fighters who were allegedly killed in the Marib offensive, during their funeral outside a mosque in Sana'a. EPA
    Armed Houthi supporters stand beneath posters depicting Houthi fighters who were allegedly killed in the Marib offensive, during their funeral outside a mosque in Sana'a. EPA
  • An armed Houthi supporter walks past posters depicting Houthi fighters who were allegedly killed in the Marib offensive, during their funeral outside a mosque in Sana'a. EPA
    An armed Houthi supporter walks past posters depicting Houthi fighters who were allegedly killed in the Marib offensive, during their funeral outside a mosque in Sana'a. EPA
  • Houthi supporters leave their weapons on the floor as they attend a funeral service of Houthi fighters who were allegedly killed in the Marib offensive, at a mosque in Sana'a. EPA
    Houthi supporters leave their weapons on the floor as they attend a funeral service of Houthi fighters who were allegedly killed in the Marib offensive, at a mosque in Sana'a. EPA
  • Pro-Houthi forces attend the funeral service of Houthi fighters who were allegedly killed in the Marib offensive, during a funeral service at a mosque in Sana'a. EPA
    Pro-Houthi forces attend the funeral service of Houthi fighters who were allegedly killed in the Marib offensive, during a funeral service at a mosque in Sana'a. EPA

“If Marib falls, millions of people will become [internally displaced persons] and the military battle will turn from one in trying to restore the state into one between various armed groups,” said Mr Al Alimi.

He countered suggestions that Mr Hadi, who is living in exile in Saudi Arabia, was ill or disconnected from running Yemen, which is largely controlled by Houthis in the north and a secessionist-leaning movement in the south.

Mr Hadi’s government will return to operating from the southern city of Aden soon, Mr Al Alimi added at a briefing hosted by the Sanaa Centre For Strategic Studies, a think tank.

Yemen’s six year-long conflict was sparked when the Houthis ousted the country’s government from the capital, Sanaa, in 2014, saying they were fighting a corrupt system and foreign meddling.

A Saudi Arabia-led military coalition intervened the following year with an air bombing campaign to beat back the rebels.

UN spokesman Stephane Dujarric said on Thursday that Yemen's humanitarian situation was "falling off a cliff", with 16 million people going hungry and a $2.5 billion hole in the global aid budget.

Two thirds of Yemenis needed aid in a nation on the brink of famine and ravaged by Covid-19, said Mr Dujarric. Donors have only paid about a third of the $3.85 billion needed this year to manage the world’s worst humanitarian crisis, he added.

Mr Griffiths said this week that the latest round of talks on enacting a ceasefire in the country had stalled, killing hopes of a breakthrough.

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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.

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. 

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