Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP

Jason Roy's record century overshadows Babar Azam's maiden PSL ton


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England batsman Jason Roy blasted the highest score in Pakistan Super League history as his unbeaten 145 from just 63 balls helped Quetta Gladiators chase down 241 against Peshawar Zalmi with 10 balls to spare and eight wickets in hand.

Records were broken left and right on Wednesday in Rawalpindi as Babar Azam first brought up his maiden PSL century, propelling Peshawar to what seemed like a match-winning score of 240-2, with up-and-coming batsman Saim Ayub chipping in with a brisk 74 from 34 balls.

Pakistan captain Azam hit 115 from 65 balls, with the help of 15 fours and three sixes, and received good support from Rovman Powell (35 off 18).

However, their joy was short-lived. Roy, 32, smashed 20 fours and five sixes on his way to the three-figure score, playing a key role in the fourth biggest successful chase in all T20s and the second highest in domestic T20s.

His efforts came two days after the end of England's victorious ODI series in Bangladesh, during which Roy played all three games and scored 132 in the second match.

Roy went on the attack from the first ball and made full use of the shortened boundary ropes as he bettered the previous highest PSL score of 127, set by Colin Ingram in 2019.

More records were broken as Quetta completed the highest successful chase in PSL.

Martin Guptill (21), Will Smeed (26) and Mohamed Hafeez (41) helped Quetta complete their third win in the competition.

“In T20, it’s as good as I’ve ever played,” Roy said after the win. "Chasing that total is something that doesn’t happen often, so I’m going to cherish this.”

Roy, who took a break from PSL to play in England’s ODI series in Bangladesh, completed the win by lofting fast bowler Azmatullah Omarzai over long-off for a six.

Veteran fast bowler Wahab Riaz (1-56) conceded 10 fours and a six in his four overs while pacer Arshad Iqbal (0-55) was more expensive in his three overs as he was hit for nine boundaries and two sixes.

Roy added 109 runs with Smeed before veteran Hafeez also scored a quick-fire unbeaten 41 off 18 balls.

Earlier, Babar and Saim raised the second-best ever stand for any wicket in PSL. Naseem Shah dropped a sitter at long off when Saim was only on six in the third over and then Smeed conceded a six when he parried the ball over his head while failing to hold onto a difficult catch on the edge of the boundary.

“Roy didn't allow us to come back into the game with his outstanding batting,” Azam said after the game. “Our bowlers simply couldn't execute the plans.”

Quetta kept their hopes alive of qualifying for the playoffs with six points from nine matches.

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Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
Rated: 3.5/5
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3. Hajj 

4. Shahada 

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What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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All kick-off times UAE ( 4 GMT)

Saturday
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Manchester City v Stoke City - 6pm
Swansea City v Huddersfield Town - 6pm
Tottenham Hotspur v Bournemouth - 6pm
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Sunday
Brighton and Hove Albion v Everton - 4.30pm
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Monday
Leicester City v West Bromwich Albion - 11pm

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: March 09, 2023, 9:12 AM