Activists pardoned by President


Haneen Dajani
  • English
  • Arabic

ABU DHABI // Sheikh Khalifa, the President, yesterday ordered the release of five activists convicted of threatening state security.

The five men were among 554 prisoners pardoned by the president ahead of National Day on December 2.

Ahmed Mansour Ali Abdullah Al Abd Al Shehi, Nasser Ahmed Khalfan bin Gaith, Fahad Salim Mohammed Salim Dalk, Hassan Ali Al Khamis and Ahmed Abdul Khaleq were convicted on Sunday of instigation to break laws, committing acts that pose a threat to state security, undermining public order, opposing the government system and insulting the President, the Vice President and the Crown Prince of Abu Dhabi.

Mr Al Shehi had been sentenced to three years in prison; the rest had been sentenced to two years each.

"The pardon was a generous gesture," said Mr bin Ghaith as he emerged from Al Wathba prison yesterday evening to be greeted by family and friends.

Nadia Darwish, the wife of Mr Al Shehi, said she burst into tears when she heard the news yesterday afternoon.

"After all we've been through, I couldn't help it," she said.

The Federal Supreme Court on Sunday found the men guilty of threatening state security over posts they made on the internet. It ordered the website uaehewar.net, on which the men posted their comments, to be shut down.

The verdict was not subject to appeal, meaning the men's only chance of freedom was to be pardoned by Sheikh Khalifa.

The case centred on a series of comments the men had made on uaehewar.net around the time that protests began erupting across the region. The men had called for a boycott of FNC elections in September and had encouraged people to protest.

Article 176 of the Federal Penal Code allows up to five years in jail for anyone who publicly insults - in any way - the UAE's president, its flag or its national emblem.

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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