Kalba condemn Al Wahda to first defeat in Adnoc Pro League

Al Wahda suffered their first defeat in the Adnoc Pro League at Kalba to leave Al Ain seven points clear at the top of the table.

Ousmane Camara and Ahmed Jeshak were on target for Kalba late in the game after Omar Khrbin had put the visitors ahead on 18 minutes in matchweek-11 at the Ittihad Kalba stadium on Sunday.

Wahda squandered scoring opportunities in the 2-1 reverse, including a spot kick from Brazilian Joao Pedro that was saved by Jamal Abdullah in the 68th minute.

Camara netted the equaliser on 75 minutes and Jeshak was on target six minutes later with a powerful shot from outside the area for Kalba’s third win in the league.

“A win against a big team like Al Wahda is always a good result for us,” the Kalba forward Jeshak said.

“I think we have done pretty well in the league so far and I don’t see why we can’t win against some of the more established teams. This result is a massive confidence booster for the players.

“For us, every match is a big opportunity to show what we can do and every win is a big accomplishment. Hopefully we can take this momentum forward.”

Shabab Al Ahli edged out Al Dhafra 1-0 to climb to third spot, trailing Wahda on goal difference.

Ahmad Noorollah fired in the winner with a stinging shot from outside the area on 72 minutes after his side wasted many chances in a match they dominated.

Sharjah continued their climb under new manager Cosmin Olaroiu, recording their third win in all competitions.

They fired three unanswered goals against Baniyas to take their points tally to 19 and move fourth in the table.

Caio Lucas scored off a free kick on 31 minutes and Saif Rashid doubled the lead three minutes later.

Gustavo Mueller sealed the game for the home side when he headed home a Caio cross on 75 minutes.

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

Kalba condemn Al Wahda to first defeat in Adnoc Pro League

Camara and Jeshak on target to leave Al Ain seven points clear

Ten tax points to be aware of in 2026