• South Africa's Pite van Biljon, right, and teammate Reeza Hendricks run between the wickets during the second T20 against Pakistan at the Gaddafi Cricket Stadium in Lahore on Saturday, February 13, 2021. AFP
    South Africa's Pite van Biljon, right, and teammate Reeza Hendricks run between the wickets during the second T20 against Pakistan at the Gaddafi Cricket Stadium in Lahore on Saturday, February 13, 2021. AFP
  • South Africa's Reeza Hendricks scored 42 as the visitors defeated Pakistan in the second T20 in Lahore. AFP
    South Africa's Reeza Hendricks scored 42 as the visitors defeated Pakistan in the second T20 in Lahore. AFP
  • South Africa's Dwaine Pretorius celebrates with teammates after taking the wicket of Pakistan's Muhammad Nawaz. AFP
    South Africa's Dwaine Pretorius celebrates with teammates after taking the wicket of Pakistan's Muhammad Nawaz. AFP
  • Pakistan's captain Babar Azam takes a catch of South Africa's Jon-Jon Smuts. AFP
    Pakistan's captain Babar Azam takes a catch of South Africa's Jon-Jon Smuts. AFP
  • South Africa's Janneman Malan is bowled by Pakistan's Shaheen Shah Afridi. AFP
    South Africa's Janneman Malan is bowled by Pakistan's Shaheen Shah Afridi. AFP
  • Pakistan's Muhammad Nawaz is bowled out by South Africa's Dwaine Pretorius . AFP
    Pakistan's Muhammad Nawaz is bowled out by South Africa's Dwaine Pretorius . AFP
  • Pakistan's Mohammad Rizwan scored a fifty against South Africa. AFP
    Pakistan's Mohammad Rizwan scored a fifty against South Africa. AFP
  • South Africa's David Miller takes a catch of Pakistan's Iftikhar Ahmed. AFP
    South Africa's David Miller takes a catch of Pakistan's Iftikhar Ahmed. AFP

South Africa bounce back in second T20 against Pakistan


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  • Arabic

Fast bowler Dwaine Pretorius recorded the best bowling figures for a South African bowler as the Proteas defeated Pakistan by six wickets in the second T20 in Lahore on Saturday, levelling the three-match series at 1-1.

Pite van Biljon and Reeza Hendricks both scored 42 as South Africa chased down a modest 145-run target in just 16.2 overs.

The win was made possible by Pretorius who kept Pakistan down to 144-7.

The 31-year-old took 5-17 in his four lethal overs as Pakistan rode on a 41-ball 51 by wicketkeeper batsman Mohammad Rizwan on a slow Gaddafi Stadium pitch.

Faheem Ashraf hit a fiery 12-ball 30 not out.

"I'm just happy that I could contribute to the team tonight. We had good plans that we executed quite well. I was just trying to mix up my line and length to make sure guys couldn't line me up," Pretorius said after the game.

Pakistan captain Babar Azam said that his bowlers tried their best but they did not have enough runs on the board.

"I think we fell short with the bat. We couldn't score enough runs in the middle overs and couldn't get the partnerships going," Azam said.

"It was a similar wicket as the first T20 but we made some mistakes with the ball. Hopefully, it will be different result tomorrow. We have back-to-back games, so we will plan about it in the morning."

Pakistan won the first match by three runs on Thursday. The third and final match is on Sunday, also in Lahore.

RESULTS

5pm Maiden (PA) Dh80,000 (Turf) 1,600m

Winner Thabet Al Reef, Bernardo Pinheiro (jockey), Abdallah Al Hammadi (trainer)

5.30pm Handicap (PA) Dh80,000 (T) 1,600m

Winner Blue Diamond, Pat Cosgrave, Abdallah Al Hammadi

6pm Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m

Winner Hameem, Adrie de Vries, Abdallah Al Hammadi

6.30pm Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m

Winner Shoja’A Muscat, Szczepan Mazur, Ibrahim Al Hadhrami

7pm Maiden (PA) Dh80,000 (T) 1,200m

Winner Heros De Lagarde, Szczepan Mazur, Ibrahim Al Hadhrami

7.30pm Handicap (TB) Dh100,000 (T) 2,400m

Winner Good Tidings, Antonio Fresu, Musabah Al Muhairi

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COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
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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