JAKARTA // Lee Westwood fired a final round of 69 today to win the Indonesian Masters by three shots and give himself a fighting chance of reclaiming the world No 1 spot.
Westwood, currently ranked No 2 in the world, led by five going into the last round at the Royale Jakarta Golf Club and held off a final-day charge from Thailand's Thongchai Jaidee, who shot a flawless 65 to finish in second place.
"This will definitely be the most memorable birthday for me," said Westwood, who celebrated his 38th birthday on Sunday and said he had done everything he could to regain the world No 1 ranking.
"It was about coming here this week and trying to win the Indonesian Masters and I've done that. I've ticked every box this week so we will have to wait and see what happens," said the Englishman, who held the top ranking for 17 weeks before being deposed by Germany's Martin Kaymer.
Westwood's win was put on hold for over an hour when lightning forced him to return to the clubhouse with one hole to play.
When play resumed he parred the 18th to close with a solid three-under-par round for a 19-under par 269 total in the inaugural Asian Tour event.
Westwood was even par for the day after nine holes but sparked into life when he holed a difficult birdie putt on the 11th hole.
"Yeah, that was probably the hardest putt I had all day," he said.
"It was 15 feet and had a three feet break on it. I birdied the next with two good shots and played solidly. I managed to pick up a few shots and birdied the 16 from four feet. I was quite comfortable after that."
With Thongchai alone in second place, Asian Tour newcomers Park Hyun-bin of South Korea and Thitiphun Chuayprakong of Thailand shared third along with Bangladeshi Siddikur and Australian Marcus Both — all on 275.
Thongchai credited a red-hot putter for his flawless round, where he turned in 31 before adding two more birdies on his back nine.
"It was a good round from me and I'm happy with how I played. I played my own game and focused hole by hole and shot by shot," said the Thai, who is a three-time Asian Tour Order of Merit winner.
"I feel that I'm getting back into form after my back injury."
The Asian Tour event was played out against the background of who will end this week as golf's officially ranked No 1.
Westwood's Ryder Cup teammate Luke Donald, currently world No 3, will leapfrog him and the current No 1 Kaymer if he triumphs at this weekend's Heritage tournament on the US PGA tour.
Donald holds a one-shot lead going into the final round.
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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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