Dubai testing centre workers gave out negative Covid results for cash, police say

Two workers at a coronavirus testing centre gave out fake negative results in exchange for cash.

They were accused of taking bribes from commuters travelling between Dubai and Abu Dhabi.

Dubai Police arrested them after the fraud came to light.

Officials did not detail the ploy in full, but said it involved using images of earlier negative results to allow drivers to cross the border without being tested.

Abu Dhabi requires anyone entering the emirate by road to produce a negative PCR nasal swab or DPI blood test for inspection by police.

The employees were referred to the Emergency and Crisis Prosecution at the Federal Public Prosecution, state news agency Wam reported on Tuesday.

The two men have been accused of abusing their authority to forge coronavirus test results in exchange for a financial reward.

“They used photos of old negative test samples that were saved in the database,” said Wam.

“The actions committed by the two defendants could lead to time in jail and a fine that ranges between Dh150,000 and Dh750,000,” said Wam, quoting the prosecution’s official spokesman.

“Legal action has been taken against them, and the UAE attorney general has ordered their arrest during investigations.”

Prosecutors warned that legal action will be taken against anybody tries to abuse his or her job or tamper with test results.

Inside a UAE drive-through screening centre - in pictures

A medic tests a passenger in the back of a taxi at the drive-through screening centre at Mina Rashid in Dubai. Chris Whiteoak / The National
Staff at Dubai's Mina Rashid centre test drivers. Chris Whiteoak / The National
People wait to be tested for Covid-19 at City Walk's drive-through screening centre in Dubai. Chris Whiteoak / The National
Drivers queued for at least two hours to be swabbed. Chris Whiteoak / The National
Mina Rashed screening centre manager Dr Mohanna Hasan said most people were getting tested to enter Abu Dhabi or to fly abroad. Chris Whiteoak / The National
The work is difficult in the heat as medics work their way through hundreds of cars. Chris Whiteoak / The National

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All times UTC 4

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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.

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MATCH INFO

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Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
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Specialist robotics and science laboratories
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Disruption Lab and Research Centre for developing entrepreneurial skills

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Man of the Match Phil Jagielka (Everton)

The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading