When is UAE's National Day 2023 and why is it celebrated?

The UAE's National Day is just around the corner, with citizens and residents encouraged to come together and celebrate 52 years since the founding of the country.

Several official celebrations are set to take place to mark the occasion, with the main event at Expo City Dubai, where the country will host the Cop28 climate change conference.

The National Day organising committee announced plans to stage an official ceremony that will feature “innovative technologies and breathtaking projections” to display the UAE's rich heritage.

Here is all you need to know about the public holiday.

When is National Day?

The UAE's National Day is celebrated on December 2 every year.

It is preceded by Commemoration Day, on November 30, which is dedicated to those who lost their lives serving the country.

Authorities have said December 2, 3 and 4 will be a paid holiday for public and private sector workers.

Why does the UAE celebrate National Day?

The UAE celebrates National Day to commemorate the formation of the country in 1971.

The holiday marks the day that six emirates bound together to form the UAE, with Ras Al Khaimah joining as the seventh emirate the following year.

UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, led efforts to unite the emirates and became the first president.

Sheikh Zayed's son, Sheikh Khalifa, served as president from 2004 until his death in May 2022.

President Sheikh Mohamed was elected that month.

In his first National Day address as President in December last year, Sheikh Mohamed emphasised that the UAE will be a strong supporter of humanity and its development.

“Taking care of our citizens and opening up all avenues of development, creativity and self-affirmation before them has been, and will always remain, our top priority and we will spare no effort to achieve this goal,” Sheikh Mohamed said.

What events are planned for National Day 2023?

Preparations are gathering pace for this year's showpiece ceremony at Expo City Dubai.

The organising committee said the official ceremony will show the UAE's rich heritage through various elements of Sadu weaving, which is to be used to symbolise the “threads of unity and sustainability across history”.

The show will begin at the roots of Emirati culture and heritage and highlight the relationship between tradition and technology.

Through performances and storytelling, the National Day show will tell the UAE’s vision of a sustainable future where the world works together to overcome climate challenges through innovation and collective action.

The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website www.UnionDay.ae

The show will be open to the public from December 5 to 12. Details on tickets will be announced soon, state news agency Wam reported.

Several venues in Abu Dhabi have announced plans to host entertainment and cultural activities on December 2.

The biggest draws every year, however, are awe-inspiring pyrotechnics displays, with shows planned at Al Maryah Island, Yas Bay Waterfront and Al Wathba at the Sheikh Zayed Festival. Emirates Palace Mandarin Oriental is hosting a pyrotechnics and light show on the beach.

How National Day was celebrated in the early years after the UAE was formed – in pictures

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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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The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

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Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment

Director: Prosit Roy

Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani

Three stars

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

The Vines - In Miracle Land
Two stars

Abu Dhabi race card

5pm: Maiden (PA) | Dh80,000 | 1,600m
5.30pm: Maiden (PA) | Dh80,000 | 1,400m
6pm: Liwa Oasis (PA) Group 2 | Dh300,000 | 1,400m
6.30pm: Arabian Triple Crown Round-2 (PA) Group 3 | Dh300,000 | 2,200m
7pm: Wathba Stallions Cup (PA) Handicap | Dh70,000 | 1,600m
7.30pm: Maiden (TB) | Dh80,000 | 2,200m

CHELSEA SQUAD

Arrizabalaga, Bettinelli, Rudiger, Christensen, Silva, Chalobah, Sarr, Azpilicueta, James, Kenedy, Alonso, Jorginho, Kante, Kovacic, Saul, Barkley, Ziyech, Pulisic, Mount, Hudson-Odoi, Werner, Havertz, Lukaku.