Fawad Ali’s brilliant ton guided NTDE to a massive 128-run win over Khaleej Times in a Sharjah Ramadan Cup match at the Sharjah Cricket Stadium.
Ali blazed his way to 127 off just 61 balls, smashing 12 fours and half a dozen sixes to help NTDE post an imposing 250 for three on the board and Khaleej Times finished well short on 122 for nine.
Ali got invaluable support from first Jauhar Hussain (45, 21b, 4x4, 3x6) and then Wasim Asad (36 not out, 21 balls, 2x4, 2x6) during his stay at the crease. He and Hussain added 95 runs for the third wicket before 98-run partnership for the fourth wicket with Asad.
Related: UAE cricket's Shaiman Anwar keeps Dubai Hawks flying in Sharjah Ramadan Cup
Read also: Waqas Ahmed ton lifts Multiplex International past Ramada Ajman in Sharjah Ramadan Cup
In the Al Dhaid Ramadan Cup, Waqas Raja was in irrepressible form with both bat and ball as he guided Red Flower Tourism to a 10-wicket win over Desert Cubs.
Asked to bat, the Desert Cubs struggled to get going against a mean Red Tourism attack, led by Raja (2-for-14) and Rizwan CP (2-for-19), and finished on an under-par 100 for nine in their 20 overs.
Chasing a modest target, Raja made sure Red Flower Tourism would get across the line without much fuss as he smashed a belligerent 77 off only 23 balls, with 72 of those runs (6x4, 8x6) coming in boundaries.
Waqas Ahmed, meanwhile, continued with his brilliant form for Multiplex International, smashing another half-century to lead his team to a 10-wicket win over Emitech Technical Services LLC Umm Al Quwain Ramadaan T20 Bash.
Ahmed, who had scored an unbeaten 60 and a 101 in his previous two visits to the crease for Multiplex in the Sharjah Ramadan Cup, set alight the Umm Al Quwain Cricket Club as well, smashing belligerent, unbeaten 80 (9x4, 6x6), off a mere 24 balls, as Multiplex International reached their target of 117 in only seven overs.
Syed Ali Zeeshan, Ahmed’s opening partner, contributed an 18-ball 31 from the other end.
The man of the match award, however, went to Qadeer Ahmed for his four for 15, which helped restrict Emitech to 116 for seven in their innings.
In the second match of the night in Umm Al Quwain, Unicon Real Estate defeated Aen Dubai by six wickets with Naseebullah (66: 34b, 8x4, 4x6) and Babar Malik (60 not out: 27b, 7x4, 3x6) helping them overhaul Aen Dubai’s 169-9 in just 15 overs.
arizvi@thenational.ae
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
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
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
