• Sapa, in northwest Vietnam, is home to several unique hill tribes. All photos: Ronan O'Connell
    Sapa, in northwest Vietnam, is home to several unique hill tribes. All photos: Ronan O'Connell
  • The mountainous region of Sapa in northern Vietnam.
    The mountainous region of Sapa in northern Vietnam.
  • A small hill tribe village in Sapa.
    A small hill tribe village in Sapa.
  • A Vietnamese ceramics workshop in Ho Chi Minh City.
    A Vietnamese ceramics workshop in Ho Chi Minh City.
  • A tourist learns the basics of surfing on China Beach.
    A tourist learns the basics of surfing on China Beach.
  • A row boat prepares to collect tourists for a tour through Tam Coc.
    A row boat prepares to collect tourists for a tour through Tam Coc.
  • Tourists row down an underground river in Tam Coc.
    Tourists row down an underground river in Tam Coc.
  • A rice paddy in Duong Lam village.
    A rice paddy in Duong Lam village.
  • Duong Lam village.
    Duong Lam village.
  • Duong Lam village dates back 1,200 years.
    Duong Lam village dates back 1,200 years.

As Vietnam reopens to tourists, here are five reasons to visit


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From mountain trekking with hill tribes to floating along underground rivers, surfing Apocalypse Now-style, exploring 1,200-year-old villages and learning traditional crafts, Vietnam offers countless unique tourist experiences.

These activities have been off limits to foreign travellers since 2020 owing to the country’s strict pandemic entry requirements. On March 15, however, Vietnam will finally reopen.

Visitors must show a Vietnam Tourist Visa, proof of vaccination against Covid-19, a negative PCR test taken within 72 hours of arrival and must have travel insurance covering $10,000 worth of Covid-19-related medical treatment. Upon arrival in the country, they must complete a one-night hotel quarantine, and can then roam Vietnam freely if they test negative for the virus.

These rules are similar to Thailand’s Test & Go system, which has been used by tens of thousands of tourists in the past few months.

Here are five compelling reasons to visit Vietnam.

Its long history

A rice paddy in Duong Lam village. Photo: Ronan O'Connell
A rice paddy in Duong Lam village. Photo: Ronan O'Connell

Peering out from beneath a conical hat, an elderly Vietnamese woman rides her bicycle past me, alongside a placid river that sits next to a rice paddy, and then through an arched stone gate. For centuries that structure has been the entry point to the 1,200-year-old Duong Lam, one of the country’s oldest intact villages.

Vietnam’s cities have modernised at a sprint over the past 20 years. But tourists need not venture too far beyond the urban sprawl to savour traditional communities. Only 60 kilometres west of the capital, Hanoi, Duong Lam’s weathered streets are decorated by historic temples, shrines and assembly halls that have been designated as national cultural assets.

It remains primarily a farming village, encircled by fields of rice, ground nuts, sweet potato and spinach. Duong Lam has no extraordinary sights — no giant pagodas or teeming markets. What it offers is simpler: an insight into Vietnam’s peaceful rural communities, where traditional customs flourish. Watch as locals weave scarecrows from straw, act out ancient fables during festivals or steer water buffalo through farm land.

Its underground river

Tourists float down an underground river in Tam Coc. Photo: Ronan O'Connell
Tourists float down an underground river in Tam Coc. Photo: Ronan O'Connell

As I float into the darkness, beneath an enormous karst mountain, I am surprised to not feel panicked. When I read about this underground river, which flows through three giant Vietnamese caves, it sounded daunting. Yet, I am so overwhelmed by the beauty of this setting and the sensation of rowing under the earth that fear finds no home.

This is Tam Coc, which in translates from Vietnamese to mean Three Caves. Curving through a valley embellished by farmland and hemmed by peaks, the Ngo Dong river passes through each cave, with tourists able to complete this mesmerising boat journey during day trips to Hanoi, 100 kilometres to the north.

Longer rides continue up river to Bich Dong Pagoda. This ancient temple clings to the mountainside and affords remarkable, sprawling views of the valley.

Its surf-friendly waters

A tourist learns the basics of surfing on China Beach. Photo: Ronan O'Connell
A tourist learns the basics of surfing on China Beach. Photo: Ronan O'Connell

More than 40 years ago, Apocalypse Now's surfing scene turned Vietnam into an unlikely new destination for tourists interested in riding waves. One particular strip of sand is still famous thanks to that movie.

China Beach, or My Khe beach as it is known locally, was the setting for that extraordinary Vietnam War scene, where two surfers rode waves while villages were bombed in the background.

In 2022, this majestic location on Vietnam’s central coast is blissfully peaceful. Waves roll off the South China Sea onto the long oceanfront of Da Nang, the country’s third largest city. The coastline is now embellished by many seaside resorts catering to domestic tourists and foreign surfers keen to ride the area’s consistent waves.

Even travellers who have never surfed before can join. That’s partly thanks to a Portuguese expat who stayed put in Vietnam during the pandemic. For almost a decade, veteran board rider Goncalo Cabrito has been running Da Nang Surf School. Now he’s finally welcoming back foreign visitors, who can learn the basics of surfing before paddling out into the swell at China Beach.

Its traditional crafts

A Vietnamese ceramics workshop in Ho Chi Minh City. Photo: Ronan O'Connell
A Vietnamese ceramics workshop in Ho Chi Minh City. Photo: Ronan O'Connell

In spite of my cumbersome fingers, I manage to eventually weave the dried-out palm leaves around a bamboo wood frame. Under the guidance of a veteran Vietnamese artisan, I handcraft one of the symbols of this country: a Non La, or conical hat.

This hardy headwear has been worn in Vietnam for more than 1,000 years. Although most Non La are now made in factories, it is still possible to learn the original method of their creation from experienced artisans who hold tourist workshops in Hanoi.

This is only one of many historic Vietnamese arts and crafts that travellers can learn. In Hanoi alone, there are dozens of workshops offering a step-by-step guide to pursuits such as Vietnamese calligraphy, watercolour painting and ceremonial mask moulding.

In Ho Chi Minh City, meanwhile, I learn the basics of shaping Vietnamese earthenware in a ceramics studio that’s open to tourists.

Its hill tribe villages

A small hill tribe village in Sapa. Photo: Ronan O'Connell
A small hill tribe village in Sapa. Photo: Ronan O'Connell

About 250km north-west of Hanoi, tiered rice paddies cascade down mountains, past ancient villages home to unique hill tribes. This is Sapa. An isolated, picturesque and wonderfully tranquil destination near the Vietnamese border with China, Sapa is tailor-made for washing away two years of pandemic-induced stress and anxiety.

When I last hiked its dirt trails, as fog obscured the peaks above me, the vigorous activity and stunning setting sent me into a meditative state. While the town of Sapa itself is quite touristy, follow any of the paths into its countryside and you’ll soon reach delightful hill tribe villages. The Hmong, Tay, Red Dao and Giay people have resided in this wild region for centuries. They continue to live off the land while wearing colourful and intricately decorated clothes unique to their tribe.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Remaining fixtures
  • August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
  • September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Brief scores:

England: 290 & 346

Sri Lanka: 336 & 243

The Africa Institute 101

Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction. 

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

UAE currency: the story behind the money in your pockets
The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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Updated: March 14, 2022, 8:17 AM