Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, said the firefighters had made the 'supreme sacrifice' to protect the public. Photo: Sheikh Hamdan / X
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, said the firefighters had made the 'supreme sacrifice' to protect the public. Photo: Sheikh Hamdan / X
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, said the firefighters had made the 'supreme sacrifice' to protect the public. Photo: Sheikh Hamdan / X
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, said the firefighters had made the 'supreme sacrifice' to protect the public. Photo: Sheikh Hamdan / X

Sheikh Hamdan meets children of firefighters killed in line of duty


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Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, on Thursday spoke of his “immense pride” in the emirate's emergency service workers after meeting the children of firefighters killed in the line of duty.

Sheikh Hamdan hailed the crucial contributions of Dubai Civil Defence teams during a visit to the department's headquarters.

The Dubai Crown Prince shared footage on social media showing him meeting the group of children.

“We commend the efforts of the Civil Defence team, which works tirelessly to ensure the safety of our community,” said Sheikh Hamdan on X, formerly Twitter.

“I also had the honour to meet with the children of our martyrs … Dubai will never forget their sacrifices. They are a source of immense pride for us all.”

Sheikh Hamdan said they had made the “supreme sacrifice” to protect the public.

In May, Sheikh Hamdan paid tribute to a firefighter who died responding to a fire in Al Aweer district, in a message posted on social media.

“Our firefighters sacrifice their lives to save others and to protect our nation,” Sheikh Hamdan wrote in his post on X, which was accompanied by a black and white image of the officer.

“Dubai will remember Sgt Omar Khalifa Al Ketbi, who passed away while on duty responding to a fire in Al Aweer.”

Sheikh Hamdan was briefed on the achievements of Dubai Civil Defence by its director general, Lt Gen Rashid Al Matrooshi.

He reviewed the department's future objectives, which aim to ensure the highest levels of public safety.

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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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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. 

Updated: September 28, 2023, 5:05 PM