The rebels “have consolidated control on the towns of Rastan and Talbiseh”, close to Homs, the operations room of the opposition forces announced on Telegram. A government source confirmed the announcement, without giving details.
In eastern Syria, the country's breadbasket and oil production centre, the US-backed Syrian Democratic Forces (SDF), a group dominated by Kurdish militia, overran the provincial capital of Deir Ezzor and the city of Al Bukamal on the Iraqi border, an SDF official told The National.
The two cities “were captured this afternoon without any major fighting” after pro-Iranian Iraqi Shiite auxiliaries withdrew to Iraq, following the retreat of the "Syrian army's elite fourth division to Damascus, the SDF official said.
SDF militia chief Mazloum Abdi, whose forces had collaborated with Damascus for years, said the Syrian army appears to have collapsed. “We were surprised by the collapse of the Syrian government forces,” Mr Abdi told reporters.
The SDF is part of the myriad non-state groups that have emerged since the country fragmented over the last decade into zones controlled by the US, Russia, Iran and Turkey. The rebel forces include Turkish-backed factions based in north-west Syria, near the Turkish border.
Their offensive, which has altered the trajectory of Syria's 13-year conflict, is in its second week. It received an apparent endorsement from Turkish President Recep Tayyip Erdogan, who said on Friday that he hoped the rebels would continue their advance.
“The advances of the opposition are continuing as of now. Our hope is that this walk in Syria continues without any issues,” he said.
Abu Mohammed Al Julani, leader of Hayat Tahrir Al Sham, said the goal was to overthrow Mr Al Assad. “When we talk about objectives, the goal of the revolution remains the overthrow of this regime,” Mr Al Julani told CNN. “It is our right to use all available means to achieve that goal.”
A Syrian military defector working with the rebels expects an “easy takeover” of Homs, given the flat topography of the city and the fact that tens of thousands of its Alawite inhabitants had fled.
In the southern governorate of Deraa, the origin of the 2011 revolt, rebels on Friday overran Nasib, the only functioning border crossing with Jordan, after fighting with the army's 52nd Brigade, regime and opposition sources said. Jordan's Interior Ministry said it has closed the crossing.
In the mostly Druze province of Suweida, east of Deraa, security forces have started withdrawing from the provincial capital centre of 13 months of anti-government protests, residents said.
“The regime is collapsing in Suwaida,” prominent dissident Suhail Thebian told The National from the city of Suweida.
Crowds overran the central prison in the area and freed hundreds of prisoners, while Druze militiamen overran regime roadblocks and security compounds in the city, Mr Thebian said.
A peaceful disobedience movement started in Suweida governorate, demanding the end of the President's rule in August last year. The governorate is inhabited mostly by members of the Druze minority, who comprised around 700,000 out of Syria’s 20 million population, before the 2011 revolt.
The Russian embassy in Syria urged its nationals to leave the country on commercial flights, Russia's Tass state news agency reported on Friday. Moscow has been a key backer of the Syrian government since 2011.
Rastan and Talbiseh fell after regime-allied Russian aircraft bombed a bridge leading to the central city of Homs on Friday morning, aiming to slow down the rebels, following their takeover of the main cities of Hama and Aleppo. Social media channels showed convoys of rebel forces driving though Rastan and Talbiseh before the operations room announcement.
Homs is home to Syria's main oil refinery and its capture would cut the motorway leading from the capital to the Mediterranean coast, where Russia has its prized naval base at Tartus. Members of Mr Assad's Alawite sect have been fleeing Homs in their thousands. Most are heading to the Alawite Mountains along the coast.
Anti-aircraft guns thundered in an attempt to intercept drones over the city, residents said. “People do not feel safe,” said a city public worker. “The roads to the coast are jam-packed.”
Rebels will violate you, rob you and take away your lives. Stand up
Rami Makhlouf,
cousin of President Bashar Al Assad
Already the main cities of Hama and Aleppo – Syria's business capital – have fallen to rebels led by Hayat Tahrir Al Sham, a former affiliate of Al Qaeda. Turkish proxies combined under a formation called the Syrian National Army are also taking part.
Opposition sources say the Syrian army has abandoned most of its positions in and around Rastan. It was the scene of an early defection of 2,000 army personnel who turned against Mr Assad when he crushed pro-democracy protests in March 2011.
Rastan is the home city of Maj Gen Manaf Tlass, one of the most senior officers to defect when the civil war broke out, though he has kept a line of communications open with Russia. Moscow intervened in the civil war to save Syria's government, after a similar rebel advance in 2015.
Homs has been historically Sunni dominated but gained a sizeable Alawite population after a 1963 coup that brought Alawite officers to power in Syria. With the takeover came massive awarding of jobs in the public sector and security forces to members of the sect, who comprised about 10 per cent of Syria's 20 million population before the 2011 revolt.
Rebel advances have altered lines of control in Syria agreed to by international powers over the past decade. It has strengthened the position of Ankara compared with Russia, Iran and the US, each of which have their own zones of control, manned by proxy militias. The pro-Iranian Hezbollah, the most powerful non-state group backing Mr Assad, has been subjected to punishing Israeli strikes in Syria and Lebanon over the past year.
A truce agreed to last month largely stopped Israeli strikes on Hezbollah in Lebanon, but not in Syria. On Sunday, Israeli planes struck areas west of Homs and south of the Syrian port city of Tartus. Both regions are part of an Iranian-controlled regional supply lines to Hezbollah.
On Friday, Reuters quoted an Iranian official as saying Tehran aimed to send weapons and military advisers to Syria in support of the government, but did not offer a timetable for that to happen.
Mr Assad has not made any public statement since the rebels started their offensive. But on Thursday, Rami Makhlouf, an Alawite businessmen and a cousin of the President, who had fallen out with him, made an appeal for sect unity. Addressing the Alawites, Mr Makhlouf said on Facebook that the “situation today is very dangerous” and the rebels “will violate you, rob you and take away your lives”.
“Stand up,” Mr Makhlouf said.
Anti-government fighters advance in Hama, Syria – in pictures
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
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
The specs
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
MATCH INFO
Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai
UAE currency: the story behind the money in your pockets
UAE%20Warriors%20fight%20card
%3Cp%3EMain%20Event%0D%3A%20Catchweight%20165lb%0D%3Cbr%3EMartun%20Mezhulmyan%20(ARM)%20v%20Acoidan%20Duque%20(ESP)%0D%3Cbr%3ECo-Main%20Event%0D%3A%20Bantamweight%0D%3Cbr%3EFelipe%20Pereira%20(BRA)%20v%20Azamat%20Kerefov%20(RUS)%0D%3Cbr%3EMiddleweight%0D%3Cbr%3EMohamad%20Osseili%20(LEB)%20v%20Amir%20Fazli%20(IRN)%0D%3Cbr%3ECatchweight%20161%20lb%0D%3Cbr%3EZhu%20Rong%20(CHI)%20vs.%20Felipe%20Maia%20(BRA)%0D%3Cbr%3ECatchweight%20176%20lb%0D%3Cbr%3EHandesson%20Ferreira%20(BRA)%20vs.%20Ion%20Surdu%20(MDA)%0D%3Cbr%3ECatchweight%20168%20lb%0D%3Cbr%3EArtur%20Zaynukov%20(RUS)%20v%20Sargis%20Vardanyan%20(ARM)%0D%3Cbr%3EFeatherweight%0D%3Cbr%3EIlkhom%20Nazimov%20(UZB)%20v%20Khazar%20Rustamov%20(AZE)%0D%3Cbr%3EBantamweight%0D%3Cbr%3EJalal%20Al%20Daaja%20(JOR)%20v%20Mark%20Alcoba%20(PHI)%0D%3Cbr%3ELightweight%0D%3Cbr%3EJakhongir%20Jumaev%20(UZB)%20v%20Dylan%20Salvador%20(FRA)%0D%3Cbr%3ECatchweight%20143%20lb%0D%3Cbr%3EHikaru%20Yoshino%20(JPN)%20v%20Djamal%20Rustem%20(TUR)%0D%3Cbr%3EFeatherweight%0D%3Cbr%3EJavohir%20Imamov%20(UZB)%20v%20Ulan%20Tamgabaev%20(KAZ)%0D%3Cbr%3ECatchweight%20120%20lb%0D%3Cbr%3ELarissa%20Carvalho%20(BRA)%20v%20Elin%20Oberg%20(SWE)%0D%3Cbr%3ELightweight%0D%3Cbr%3EHussein%20Salem%20(IRQ)%20v%20Arlan%20Faurillo%20(PHI)%3C%2Fp%3E%0A
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
bundesliga results
Mainz 0 Augsburg 1 (Niederlechner 1')
Schalke 1 (Caligiuri pen 51') Bayer Leverkusen 1 (Miranda og 81')
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E640hp%20at%206%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%20from%202%2C300-4%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E11.9L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh749%2C800%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
SPECS
Toyota land Cruiser 2020 5.7L VXR
Engine: 5.7-litre V8
Transmission: eight-speed automatic
Power: 362hp
Torque: 530Nm
Price: Dh329,000 (base model 4.0L EXR Dh215,900)