Iran has said 71 people were killed in an Israeli army bombing last Monday of its notorious Evin prison, where many political prisoners and dissidents have been held.
At the end of its 12-day aerial war with Iran, Israel struck the prison in Tehran as part of an expansion of its bombing targets beyond military and nuclear sites. The Evin prison has become a symbol of Iran's ruling system as a holding site for many regime opponents.
The death toll released by Iranian authorities comes six days on from the attack.
“Seventy-one people were martyred, including prison administrative staff, conscripts, families of prisoners who were visiting to pursue legal cases, and neighbours who lived near the prison,” said Asghar Jahangir, a spokesman for Iran's judiciary.
His remarks were carried by the judiciary's news outlet Mizan.
Mizan said the prison's medical centre, engineering building, visitors' building and prosecutor’s office were all damaged. Mr Jahangir called the bombing a contradiction of international and humanitarian law.
Iran had not previously announced any death toll, though on Saturday it confirmed that top prosecutor Ali Ghanaatkar had been killed in the attack. Mr Ghanaatkar's past prosecution of dissidents, including Nobel Peace Prize winner Narges Mohammadi, has previously led to widespread criticism from human rights groups.
Iran holds funeral procession for leading figures killed in Israeli strikes
Mr Ghanaatkar was one of about 60 people for whom a massive public funeral procession was held on Saturday in Tehran.
Rights groups have criticised Israel for striking the prison, saying it breached the principle of distinguishing between civilian and military targets. Israel said it was striking “regime targets”.
Images shared by the Iranian judiciary after the attack showed destroyed walls, collapsed ceilings, scattered debris and broken surfaces across waiting areas at the prison.
The jail holds a number of foreign nationals, including two French citizens, Cecile Kohler and Jacques Paris, who have been detained for three years. France's Foreign Minister Jean-Noel Barrot has called the Israeli bombing “unacceptable”.
The prison was established in 1972 under late Shah Mohammad Reza Pahlavi. It consists of a five-hectare complex in northern Tehran estimated to hold 10,000 to 15,000 inmates, including protesters, journalists, academics and foreigners accused of espionage.
Following the 1979 Iranian revolution, it became the regime's main detention centre for political prisoners. Inmates have included Nobel Peace Prize laureate Ms Mohammadi.
UAE currency: the story behind the money in your pockets
2018 ICC World Twenty20 Asian Western Sub Regional Qualifier
Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.
Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar
Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain
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
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
