The UAE saw off Indonesia 5-0 in Dubai on Friday night to set up a World Cup qualification decider with Vietnam in four days' time.
The national team, seeking victory to keep progression in their own hands, made it three wins from three since the qualifiers restarted last week, dispatching Group G's bottom side at Zabeel Stadium.
Doubles from Ali Mabkhout and Fabio De Lima - they notched a goal each in either half - and a first competitive strike for substitute Sebastian Tagliabue sealed the three points.
However, home goalkeeper Ali Kasheif was called upon to provide a telling contribution shortly before half-time when he saved an Indonesia penalty.
The victory keeps the UAE second in the standings, two points off Vietnam, after the frontrunners recorded a 2-1 triumph against Malaysia at nearby Al Maktoum Stadium, also on Friday night. The pair will face off in the group finale on Tuesday, which takes place once more at Zabeel Stadium.
Only the group winners are guaranteed to advance to the third and final round on the road to Qatar 2022, alongside the four best runners-up from the eight pools.
Following a modest start in stiflingly humid conditions on Friday, the UAE had two goals in six minutes midway through the first half.
On 22 minutes, Mabkhout found Al Jazira teammate Khalfan Mubarak, who swivelled and shot low at Muhammad Riyandi. The Indonesia goalkeeper could only parry, leaving Mabkhout to pounce on the rebound. It took the striker’s tally against Indonesia during the second round to four goals.
Soon after, the UAE doubled its advantage. This time, left-back Mahmoud Khamis intercepted a sloppy pass from an Indonesian rival, before crossing deep to De Lima. Having peeled off at the far post, the forward looped his header back into the net.
Still, the hosts were almost made to rue some casual defending of their own.
A tale of two penalties
Not long before half-time, Indonesia full-back Asnawi Mangkualam advanced to the byline and, as he looked to cut back the ball, his cross collided with Walid Abbas’s outstretched arm.
Penalty awarded, Kasheif did brilliantly to tip opposing captain Evan Dimas’s spot-kick onto the upright.
Three minutes into the second half, Mabkhout showed how it should be done from the spot. Mubarak was felled by a naive lunge from defender Adam Alis, with Mabkhout then casually converting from 12 yards.
If that did not secure the points, then De Lima’s second of the night did.
Again, he met a pinpoint Khamis cross and headed beyond the despairing Riyandi to put the hosts 4-0 after 55 minutes.
The goal took De Lima's tally to five in the three matches the UAE has played in an intensive eight-day period.
Mabkhout had chances to grab a second successive hat-trick against Indonesia, but the UAE's all-time leading scorer could not find a third way past Riyandi.
Mabkhout was substituted for Tagliabue late on and the Argentina-born striker promptly announced his arrival by firing high into the goal with four minutes left on the clock.
The UAE had five, another three points, and a maximum nine from nine this month. All to play for, then, on Tuesday.
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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