• The Third Place Cafe on the Corniche in Abu Dhabi has a sticker to remind customers of Covid-19 precautions. Victor Besa / The National
    The Third Place Cafe on the Corniche in Abu Dhabi has a sticker to remind customers of Covid-19 precautions. Victor Besa / The National
  • An 'X' reminds people of the need for physical distancing at the Third Place Cafe. Victor Besa / The National
    An 'X' reminds people of the need for physical distancing at the Third Place Cafe. Victor Besa / The National
  • The Third Place Cafe in Abu Dhabi. Victor Besa / The National
    The Third Place Cafe in Abu Dhabi. Victor Besa / The National
  • Sanitation workers at Haddins Fitness, Zayed Sports City. Victor Besa / The National
    Sanitation workers at Haddins Fitness, Zayed Sports City. Victor Besa / The National
  • Fitness buff Natalie Navikova exercises at Cobra Fitness Abu Dhabi at Al Bandar. Victor Besa / The National
    Fitness buff Natalie Navikova exercises at Cobra Fitness Abu Dhabi at Al Bandar. Victor Besa / The National
  • CrossFit class at Vogue Fitness Yas Marina, Abu Dhabi. Victor Besa / The National
    CrossFit class at Vogue Fitness Yas Marina, Abu Dhabi. Victor Besa / The National
  • Hotel beaches are now open to guests at the Ramada Abu Dhabi Corniche after Covid-19 restrictions eased. Victor Besa / The National
    Hotel beaches are now open to guests at the Ramada Abu Dhabi Corniche after Covid-19 restrictions eased. Victor Besa / The National
  • Residents wear face masks as they walk in Abu Dhabi city centre. Victor Besa / The National
    Residents wear face masks as they walk in Abu Dhabi city centre. Victor Besa / The National
  • People walk along near the Ramada Hotel Abu Dhabi Corniche during the pandemic. Victor Besa / The National
    People walk along near the Ramada Hotel Abu Dhabi Corniche during the pandemic. Victor Besa / The National
  • A man on his e-scooter travels along the Corniche in Abu Dhabi as the sun sets. Victor Besa / The National
    A man on his e-scooter travels along the Corniche in Abu Dhabi as the sun sets. Victor Besa / The National

Coronavirus: UAE records 261 new cases


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The UAE reported 261 new cases of Covid-19 on Saturday, bringing the total number of infections recorded since the pandemic began to 898,571.

Another 315 people beat the virus in the 24-hour reporting period, raising the recovery tally to 881,831.

No coronavirus-related deaths have been reported since March, meaning the toll remains at 2,302.

The latest cases were identified from 254,436 PCR tests. More than 155 million tests have been carried out.

Mass testing and one of the world's fastest vaccination drives have helped the UAE to limit the effects of the pandemic.

Authorities have said 100 per cent of the eligible population in the UAE received at least one Covid-19 vaccine dose, with 97.68 per cent fully vaccinated.

Residents are, meanwhile, celebrating the first Eid Al Fitr without major Covid-19 restrictions since 2019 with many taking the opportunity to travel abroad.

But health officials have urged people to remain vigilant and also advised those travelling to take a PCR test after returning.

Dr Shereena Al Mazrouei, department manager of health promotion at Abu Dhabi Public Health Centre, told The National that although it was not mandatory, this was good practice, particularly if people lived with an elderly or high-risk family member.

"We know this is a long Eid break," said Dr Al Mazrouei.

"People may travel, go to the mall or go to an event – especially those who have been isolated for so long. But we should not disregard the ability of people who are coming from abroad or an event to bring the infection."

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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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FA Cup semi-finals

Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)

Matches on Bein Sports

Company%20Profile
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The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

Power: 142hp at 4,900rpm

Torque: 200Nm at 1,850rpm

Fuel economy, combined: 6.5L / 100km

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Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

The biog

Title: General Practitioner with a speciality in cardiology

Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India

Education: Medical degree from the Government Medical College in Nagpur

How it all began: opened his first clinic in Ajman in 1993

Family: a 90-year-old mother, wife and two daughters

Remembers a time when medicines from India were purchased per kilo

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

UAE currency: the story behind the money in your pockets
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Where to apply

Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020

Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.

The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020. 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Last five meetings

2013: South Korea 0-2 Brazil

2002: South Korea 2-3 Brazil

1999: South Korea 1-0 Brazil

1997: South Korea 1-2 Brazil

1995: South Korea 0-1 Brazil

Note: All friendlies

Updated: April 30, 2022, 10:49 AM