Omar Khrbin, right, scored twice in Al Wahda’s 2-1 win over Al Wasl 2-1 on February 26, 2022. Photo: DHRIC
Omar Khrbin, right, scored twice in Al Wahda’s 2-1 win over Al Wasl 2-1 on February 26, 2022. Photo: DHRIC
Omar Khrbin, right, scored twice in Al Wahda’s 2-1 win over Al Wasl 2-1 on February 26, 2022. Photo: DHRIC
Omar Khrbin, right, scored twice in Al Wahda’s 2-1 win over Al Wasl 2-1 on February 26, 2022. Photo: DHRIC

Omar Khrbin scores twice as Al Wahda beat Al Wasl to keep pressure on leaders Al Ain


Amith Passela
  • English
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Omar Khrbin scored on either side of half-time in Al Wahda’s 2-1 victory over Al Wasl on Saturday as the Abu Dhabi club continued to keep the pressure on Adnoc Pro League leaders Al Ain.

Syria international Khrbin netted Wahda’s opening goal at Al Nahyan stadium in the 26th minute after an exchange of passes with Brazilian forward Joao Pedro.

Wasl goalkeeper Ibrahim Al Balooshi then pulled off an excellent save to deny Ismail Matar from doubling the lead from a free kick shortly before the interval.

Gilberto Oliveira levelled for Wasl when he stepped forward to convert a penalty just past the hour mark after Michel Araujo was pulled down inside the area.

The visitors had a golden opportunity to go in front when they were awarded a second penalty seven minutes later after Ali Saleh was brought down inside the box, but this time Gilberto’s effort was saved by Mohamad Al Shamsi.

Wahda regained the lead when Mohamed Al Menhali sent an excellent cross for Khrbin to find the back of the net with a powerful shot into the top left corner to seal the victory for the hosts.

The win took Wahda’s points tally to 36, six behind Al Ain.

Sharjah moved up a place to third in the league table, three points behind Wahda, after edging Shabab Al Ahli with a late winner.

Brazilian Marcus Meloni scored the only goal of the game two minutes into added time to take Sharjah's tally to 33 points, moving them above Shabab Al Ahli (30).

Isaac Thelin and Eisa Al Maazmi were on target as Baniyas overcame Al Dhafra 2-0 at home in Saturday's other game.

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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

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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: February 27, 2022, 9:06 AM