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UAE residents from any emirate can now fly to Dubai, according to regulations introduced last week.
However, some, depending on where they are flying from, must seek permission first before they can travel.
The rule covers most of the 14 countries from which travel was previously banned to the UAE earlier this year, owing to a sharp increase in the number of coronavirus cases, but not all.
So, which are they?
The National explains.
From which countries do UAE residents need approval to fly to Dubai?
Residents returning from 10 countries must first seek permission from either the General Directorate of Residency and Foreigners Affairs, or the GDRFA, if they live in Dubai, or the Federal Authority for Identity and Citizenship, or ICA, if they live elsewhere in the country.
The 14 countries from where travel was previously banned to the UAE are India, Pakistan, Bangladesh, Nepal, Sri Lanka, Vietnam, Namibia, Zambia, the Democratic Republic of the Congo, Uganda, Sierra Leone, Liberia, Nigeria and South Africa.
According to Emirates airline, the 10 countries from that list from which residents must first seek permission before returning are:
- Bangladesh
- India
- Nigeria
- Pakistan
- Sri Lanka
- South Africa
- Uganda
- Vietnam
- Zambia
- Indonesia
Where is permission not necessary from?
Permission is not required for those travelling from Nepal, Namibia, the Democratic Republic of the Congo and Liberia.
What about tourists from the 10 countries?
No, the rule only applies to UAE residents.
Do residents have to be vaccinated to fly to Dubai?
No. Dubai sets its own immigration and coronavirus rules and does not require residents to be vaccinated to return.
What are the rules in Abu Dhabi?
All incoming passengers must register with the ICA before boarding flights and should have approval to travel before flying.
From August 27, passengers are now required to submit their details on the ICA platform before checking in. After registration, they will receive a QR code, which will be required to board any flight to the UAE capital.
The new rules apply to all travellers flying into Abu Dhabi, except UAE citizens and those transiting directly to another country. There are separate rules in place for anyone flying from a destination on the UAE’s flight ban list.
Any passengers planning to fly to the UAE capital and continue on to Dubai or another emirate must also receive approval from the ICA to fly. Children and infants are not exempt and must be registered by their parents before travel.
Any passengers who have been vaccinated outside of the UAE should register and upload their documents for approval at least five days in advance of travel, Etihad Airways said.
This will allow UAE authorities to review the travellers' documents to assess whether they qualify for Al Hosn app's Green Pass.
People who have been fully vaccinated in the UAE do not need to upload vaccine certificates to the platform, but all other ICA registration details must be completed.
What is the rule in other emirates?
Air Arabia said passengers from India, Pakistan, Nepal and Sri Lanka who are travelling on e-visas need to provide proof that they are vaccinated against Covid when flying to Sharjah and Ras Al Khaimah.
They must wait at least 14 days after receiving the second dose of a Covid vaccine in the UAE. Proof must be shown in the form of a vaccination certificate, and their Al Hosn app must also be green. Registration via ICA is also mandatory before flying.
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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OPTA'S PREDICTED TABLE
1. Liverpool 101 points
2. Manchester City 80
3. Leicester 67
4. Chelsea 63
5. Manchester United 61
6. Tottenham 58
7. Wolves 56
8. Arsenal 56
9. Sheffield United 55
10. Everton 50
11. Burnley 49
12. Crystal Palace 49
13. Newcastle 46
14. Southampton 44
15. West Ham 39
16. Brighton 37
17. Watford 36
18. Bournemouth 36
19. Aston Villa 32
20. Norwich City 29
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'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press
The five pillars of Islam
European arms
Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons. Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.
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