DUBAI // A maid who left a 14-month-old baby boy with first-degree burns to his genitals after bathing him in scalding water has been sentenced to six months in prison.
The maid had tried to kill herself a month earlier, the court heard.
The Dubai Court of Misdemeanours convicted the Filipina RJ, 30, of unintentionally posing a risk to the life of the Emirati child when she left him in a sink of 80°C water for up to five minutes during a nappy change on January 8.
A forensics report said the resulting first and second-degree burns covered 5 per cent of the baby's body, mainly around his genitalia, waist and lower abdomen.
The baby's mother, EA, a 36-year-old Jordanian, had left him in the care of the maid while she took her other children to school. The boy woke at about 11am and needed a change of nappy so the maid filled the sink up with water from the hot tap.
The maid, who had been working for the mother for four months, then left the baby in the water for what medics believe must have been up to five minutes.
When the maid returned she panicked and, rather than informing the mother, decided to cover the burns with the baby's nappy.
When the mother returned she grew suspicious of the baby's constant crying, checked his nappy and discovered the burns. She called her husband and they rushed the child to hospital.
"When she told me what happened she said the water's temperature was bearable for her and that it was not that hot - but the doctor said it must have been boiling," said the mother.
The maid fled but was soon arrested.
"I felt she was not normal, she tried to kill herself a month before the burning incident," said the mother. She said the couple informed police about the suicide attempt and that the maid signed an undertaking not to repeat it.
She added that she was in the process of hiring a new maid after the suicide attempt, but that doing so would take two months.
The maid had claimed she tested the water and it didn't seem hot to her. "I just noticed the steam on the mirror then found out about the burns," she said.
salamir@thenational.ae
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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.
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