Hundreds of Emiratis turned out at polling stations in Dubai and Sharjah on Wednesday to cast their votes in the Federal National Council elections.
Early voting opened at nine election centres in all emirates to allow senior citizens, disabled persons and those who are unable to vote on Federal National Council election day on Saturday, to cast their ballots.
The same centres will be open again on Thursday, from 9am to 6pm, before all 24 centres open for voting on Saturday from 8am to 8pm, when most Emiratis will vote.
Remote voting, introduced for the first time this year will be open until 8pm, October 7,
This year I noticed people searching for the candidates’ agenda and what they will offer
Khalifa Al Felasi
There are 398,879 people eligible to vote in this year's election, an 18.1 per cent increase from 2019.
Among the early voters was Ibraheem Saeed, 67, who is blind and arrived at the voting centre at Dubai World Trade Centre with the help of friends.
“I insisted on coming in person to practise my right,” Mr Saeed told The National.
"I’m grateful for the opportunity to contribute to my nation’s future."
A first-time voter in the FNC elections, Mr Saeed said his decision was informed by the candidates' programmes.
“I searched in the candidates’ programmes and came here to pick the best one who can represent me and serve our needs.”
Khalifa Al Felasi, 48, said he noticed an increased voter awareness this year.
“Usually, Emiratis used to vote for their friends and relatives. This year I noticed people searching for the candidates’ agenda and what they will offer,” Mr Al Felasi said.
As a regular voter, he appreciated the technological advances, such as remote voting.
“It's a very important step as people can vote using their mobile phone,” he said.
Rashid Mohammed, 29, a public department employee in Sharjah, told The National that he analysed all the candidates before casting his vote.
“I voted for the candidate who I hope is best equipped to represent the community and effectively channel their voices,” he said.
Mr Rashid praised the "nobody" option on the ballot. “It's a practical choice for uncertain voters.”
Fatma Al Marri, who praised the organisation of the vote in Dubai, said she was there to cast a vote for her daughter, who is a candidate in the election.
“It is a national duty and for the benefit of our country. Everyone should participate in the elections,” she told The National.
Ahmed Al Qasim, 67, echoed similar sentiments and said the FNC has an important role to play in the UAE's future.
“It’s an honour to be able to participate in the election. This is a historic moment and I want to have a say in the decisions that will impact our country’s future,” Mr Al Qasim said.
Smooth operations
Essa Al Mutaiwei, chairman of Dubai Committee for the 2023 FNC Elections, reported smooth operations with 33 electronic voting booths at the World Trade Centre in Dubai.
“Our job is to ease the process for voters. We call upon them to actively participate to choose their candidates,” he said.
Counsellor Issa bin Handal, chairman of Sharjah Committee for the 2023 FNC Elections, was pleased with the impressive turnout.
“We urge eligible voters to take part in this significant national process,” he said.
He said the process was very smooth with 29 electronic voting booths, including one dedicated to disabled voters, and a large number of volunteers on hand to help.
With 309 candidates to choose from, including 128 women and 36 candidates aged between 25 and 36, this year's FNC elections are drawing broad interest.
Only Emiratis whose names are on the Electoral College List have the right to vote.
The FNC, the UAE's consultative parliament, plays a pivotal role in shaping policies, fostering dialogue and ensuring the representation of Emirati voices at national level.
Comprising 40 members – 20 elected representatives and 20 who are appointed – the FNC provides a platform for discussion, debate and decision-making on matters of national importance.
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Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
Sri Lanka-India Test series schedule
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- In October 2020 she was hired to lead No 10’s planned daily televised press briefings
- The idea was later scrapped and she was appointed spokeswoman for Cop26
- Ms Stratton, 41, is married to James Forsyth, the political editor of The Spectator
- She has strong connections to the Conservative establishment
- Mr Sunak served as best man at her 2011 wedding to Mr Forsyth
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