• India’s Virat Kohli celebrates the wicket of South Africa’s Kyle Verreynne on the first day of the third Test against South Africa on January 12, 2022. Reuters
    India’s Virat Kohli celebrates the wicket of South Africa’s Kyle Verreynne on the first day of the third Test against South Africa on January 12, 2022. Reuters
  • Kohli top-scored with 79 in the first innings of the third Test against South Africa in Cape Town. Reuters
    Kohli top-scored with 79 in the first innings of the third Test against South Africa in Cape Town. Reuters
  • Kohli congratulates Rassie van der Dussen after South Africa beat India in the Test series on Friday. AP
    Kohli congratulates Rassie van der Dussen after South Africa beat India in the Test series on Friday. AP
  • Indian captain Virat Kohli congratulates South Africa’s Temba Bavuma on hitting the winning runs in the third Test. AP
    Indian captain Virat Kohli congratulates South Africa’s Temba Bavuma on hitting the winning runs in the third Test. AP
  • India’s Virat Kohli and Rishabh Pant claim for a wicket against South Africa. Reuters
    India’s Virat Kohli and Rishabh Pant claim for a wicket against South Africa. Reuters
  • Kohli and Cheteshwar Pujara during the third Test against South Africa. Reuters
    Kohli and Cheteshwar Pujara during the third Test against South Africa. Reuters
  • Virat Kohli celebrates after Kannur Rahul takes the wicket of Aiden Markram during the third Test match against South Africa. AP
    Virat Kohli celebrates after Kannur Rahul takes the wicket of Aiden Markram during the third Test match against South Africa. AP
  • Kohli plays a shot during the third day of the third Test. AP
    Kohli plays a shot during the third day of the third Test. AP
  • Rishabh Pant is congratulated by India captain Kohli. AFP
    Rishabh Pant is congratulated by India captain Kohli. AFP
  • Virat Kohli plays a shot. Getty
    Virat Kohli plays a shot. Getty

Virat Kohli quits as India Test captain


  • English
  • Arabic

Virat Kohli has stepped down as captain of the India Test side following their series defeat by South Africa.

The 33-year-old first led his country in red-ball cricket temporarily during the winter tour of Australia in 2014 before he permanently took the reins from MS Dhoni at the end of the series.

During his tenure as India’s Test captain, Kohli helped them become the number one side in the ICC Test rankings and saw them finish runners-up in the World Test Championship Final last summer.

“It’s been seven years of hard work, toil and relentless perseverance every day to take the team in the right direction,” Kohli posted on Twitter.

“I’ve done the job with absolute honesty and left nothing out there. Everything has to come to a halt at some stage and for me as Test captain of India, it’s now.

“There have been many ups and also some downs along the journey, but never has there been a lack of effort or lack of belief.

“I have always believed in giving my 120 per cent in everything I do, and if I can’t do that, I know it’s not the right thing to do. I have absolutely clarity in my heart and I cannot be dishonest to my team.”

The India batter relinquished the Twenty20 captaincy after the T20 World Cup in November and was also replaced as one-day skipper by Rohit Sharma last month.

Kohli was in charge of India’s red-ball team on 68 occasions, winning 40 matches but he signed off following a 2-1 series loss at home to South Africa this week.

Kohli's major wins as captain included victory over Australia in 2018-19 - India's first series win Down Under and one that Kohli at the time described as the "proudest" moment of his career.

He also led India to a 2-1 away series win over England last summer, with the final match at Old Trafford being cancelled due to Covid-19.

Kohli added: “I want to thank the BCCI [Board of Control for Cricket in India] for giving me the opportunity to lead my country for such a long period of time and more importantly to all the teammates who bought into the vision I had for the team from day one and never gave up in any situation. You guys have made this journey so memorable and beautiful.

“To Ravi Bhai [Shastri] and the support group who were the engine behind this vehicle that moved us upwards in Test cricket consistently, you all have played a massive role in bringing this vision to life.

“Lastly, a big thank you to MS Dhoni who believed in me as captain and found me to be an able individual who could take Indian cricket forward.”

Kohli has played 99 Tests and scored 7,962 runs at an average of 50.39. He has hit 27 Test centuries but not passed three figures in red-ball cricket for his country since November 2019, a run of 15 matches and 27 innings.

“BCCI congratulates Virat Kohli for his admirable leadership qualities that took the Test team to unprecedented heights,” said a BCCI statement. “He led India in 68 matches and has been the most successful captain with 40 wins.”

No announcement has been made about who will take over as India's next captain, although opener KL Rahul's name has already started doing the rounds.

The board's secretary Jay Shah wrote on Twitter after Kohli's surprise announcement: “Virat turned the team into a ruthless fit unit that performed admirably both in India and away. The Test wins in Australia & England have been special.”

Brave CF 27 fight card

Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)

Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)

Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)

Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)

Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)

Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)

Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)

Super lightweight:
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6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres

7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) 1,600m

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10pm: Handicap (TB) $135,000 (T) 1,600m

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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Updated: January 15, 2022, 3:19 PM