UAE says pilgrims applying for Hajj must be vaccinated, boosted and under 65


Salam Al Amir
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The UAE on Tuesday set out safety measures for citizens and residents preparing to perform Hajj for the first time since the start of the Covid-19 pandemic.

Pilgrims must be under 65, have never performed Hajj previously, be fully vaccinated and have received a booster shot in order to travel to Saudi Arabia, the National Emergency Crisis and Disasters Management Authority (NCEMA) and the General Authority of Islamic Affairs and Endowments stated.

They must also present a negative PCR test result conducted within 72 hours of travelling to the Kingdom.

Priority will be given to those who are registered in the Hajj e-system, and whose data have been previously updated.

Saudi Arabia will allow one million pilgrims to perform Hajj this year after reducing numbers in the past two years because of the Covid-19 pandemic.

Saudi authorities allowed only 1,000 pilgrims from within the kingdom to participate in the Hajj in 2020. The number was raised to 60,000 last year, with participants chosen through a lottery for fully vaccinated citizens and residents.

The quota for this year's pilgrimage, which will take place over five days in June, is less than half of the 2.5 million people who performed Hajj in 2019. The pilgrimage is one of the five pillars of Islam and must be performed at least once in their lives by able-bodied Muslims.

The increase in this year's attendance comes amid an easing of Covid-19 restrictions in the kingdom. In March it suspended “social distancing measures in all open and closed places” including mosques, while masks are now only required in closed spaces.

Case numbers have declined significantly in the UAE during the course of the year, after exceeding 3,000 in January.

On Tuesday, the UAE reported 281 infections. No deaths have been recorded since March 7.

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  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
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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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Updated: May 17, 2022, 2:53 PM