What is Commemoration Day 2022 and why is it celebrated in the UAE?

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.

UAE leaders observe a minute’s silence at Wahat Al Karamah in Abu Dhabi for Commemoration Day.
Members of the UAE Armed Forces observe a minute’s of silence during a Commemoration Day flag raising ceremony at Wahat Al Karama. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
A member of the UAE Armed Forces salutes the flag. Crown Prince Court - Abu Dhabi
UAE citizens honour UAE's fallen at Wahat Al Karamah. Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
Representative from the UAE Armed Forces reflect on UAE’s fallen martyrs during the ceremony. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, attended a solemn ceremony held at the Wahat Al Karama monument in Abu Dhabi.
“We stand tall with the sacrifices of our righteous martyrs,” said Sheikh Mohammed bin Zayed. Saeed Al Neyadi / Crown Prince Court
“We remember their altruism, their contributions and heroic deeds in terms of the great value that remains everlasting across generations, pushing them to preserve the inheritance of the martyrs and follow their loyalty.” Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
Commemoration Day was first introduced in 2015 as Martyrs Day, which is still the holiday's name in Arabic. Saeed Al Neyadi / Crown Prince Court - Abu Dhabi

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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Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

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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LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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The flights

Direct flights from the UAE to the Nepalese capital, Kathmandu, are available with Air Arabia, (www.airarabia.com) Fly Dubai (www.flydubai.com) or Etihad (www.etihad.com) from Dh1,200 return including taxes. The trek described here started from Jomson, but there are many other start and end point variations depending on how you tailor your trek. To get to Jomson from Kathmandu you must first fly to the lake-side resort town of Pokhara with either Buddha Air (www.buddhaair.com) or Yeti Airlines (www.yetiairlines.com). Both charge around US$240 (Dh880) return. From Pokhara there are early morning flights to Jomson with Yeti Airlines or Simrik Airlines (www.simrikairlines.com) for around US$220 (Dh800) return.

The trek

Restricted area permits (US$500 per person) are required for trekking in the Upper Mustang area. The challenging Meso Kanto pass between Tilcho Lake and Jomson should not be attempted by those without a lot of mountain experience and a good support team. An excellent trekking company with good knowledge of Upper Mustang, the Annaurpuna Circuit and Tilcho Lake area and who can help organise a version of the trek described here is the Nepal-UK run Snow Cat Travel (www.snowcattravel.com). Prices vary widely depending on accommodation types and the level of assistance required.

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

Who has lived at The Bishops Avenue?

George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.

Hunting park to luxury living

Land was originally the Bishop of London's hunting park, hence the name
The road was laid out in the mid 19th Century, meandering through woodland and farmland
Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

UAE currency: the story behind the money in your pockets

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Pathaan

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