The next public holiday in the UAE follows Commemoration Day, an annual event to remember those who lost their lives serving the country.
This year, the event, also known as Martyrs Day, will be the first of three days dedicated to celebrating the UAE's 51st year since unification.
As preparations gather pace for National Day, here is all you need to know about this year’s Commemoration Day.
When is the UAE's Commemoration Day?
Commemoration Day in the UAE is marked by a minute's silence on Wednesday, November 30, and celebrated with a public holiday on Thursday, December 1.
The day officially falls today, November 30, but has been marked with a public holiday on the following day in recent years, a move that is being repeated this year.
This means Commemoration Day is the first of three consecutive days of public holiday in December, because it is immediately followed by UAE National Day on December 2, with employees who work on Saturdays also given December 3 off.
Employees who work on Sunday will also have the day off, returning to work on Monday, December 5.
Why does the UAE celebrate Commemoration Day?
Commemoration Day is held every year to recognise the dedication and sacrifices of the UAE’s military and civilian service people, and to honour those who lost their lives while serving the country.
The late President Sheikh Khalifa introduced Commemoration Day in 2015.
It originally took place on November 30 to commemorate the death of Salem Suhail Khamis, who died on the same date in 1971 fighting against Iranian forces on the island of Greater Tunb. He is thought to have been the first Emirati to be killed in military service since the formation of the UAE that year.
In 2019 and 2020, the public holiday was held on December 1, a move that was repeated in 2021 and 2022.
Marking last year’s Commemoration Day, Sheikh Khalifa spoke of the sacrifices of the nation’s heroes.
“We will always remember as people and leadership, with appreciation and gratitude, our children who sacrificed their lives in defence of the nation,” he said.
What events are planned for Commemoration Day 2022?
Every year, the UAE observes a nationwide minute of silence to remember those who lost their lives while serving the country.
This year, the one-minute silence is taking place at 11.30am on November 30.
In previous years, UAE leaders commemorated the country’s fallen servicemen at Abu Dhabi’s Wahat Al Karama memorial, which translates to Oasis of Dignity in English, and is dedicated to Emiratis killed in service.
Last year, Sheikh Mohamed bin Zayed, who is now UAE President, called the country’s martyrs heroes.
“Their courage and sacrifice will inspire future generations and their memory will live forever in the history of the UAE,” he said.
“We salute their families and we pray that they rest in peace.”
*This article was originally published on November 16, 2021.
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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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General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
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