• Federal government departments in the UAE will change their working week from January 1, 2022, with much of the country expected to follow suit.
    Federal government departments in the UAE will change their working week from January 1, 2022, with much of the country expected to follow suit.
  • The new Monday to Friday working week will mean residents have a two-and-a-half-day weekend. Silvia Razgova / The National
    The new Monday to Friday working week will mean residents have a two-and-a-half-day weekend. Silvia Razgova / The National
  • Abu Dhabi and Dubai were the first emirates to adopt the weekend change with RAK, Fujairah and Sharjah following suit. Ravindranath K / The National
    Abu Dhabi and Dubai were the first emirates to adopt the weekend change with RAK, Fujairah and Sharjah following suit. Ravindranath K / The National
  • The weekend change means many institutions are rethinking their schedules. Some schools have already said they will adjust timetables accordingly. Ruel Pablo for The National
    The weekend change means many institutions are rethinking their schedules. Some schools have already said they will adjust timetables accordingly. Ruel Pablo for The National
  • Banks and financial institutions, such as the Dubai Financial Market, will work Monday to Friday. EPA
    Banks and financial institutions, such as the Dubai Financial Market, will work Monday to Friday. EPA
  • Questions remain over the new weekend changes, which will affect residents' schedules and way of life. Photo: Raffles Hotel Dubai
    Questions remain over the new weekend changes, which will affect residents' schedules and way of life. Photo: Raffles Hotel Dubai
  • Sports calendars are likely to be affected. Chris Whiteoak / The National
    Sports calendars are likely to be affected. Chris Whiteoak / The National
  • Mosques will hold Friday sermons and prayers at a fixed time, 1.15pm, with government employees having the option to work from home on this day. Satish Kumar / The National
    Mosques will hold Friday sermons and prayers at a fixed time, 1.15pm, with government employees having the option to work from home on this day. Satish Kumar / The National

Parents prepare for longer school day when UAE weekend changes


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Headteachers and parents are preparing for a longer school day next term when the UAE public sector moves to a 4.5 day working week.

Officials in several emirates confirmed that schools will move with the new Saturday-Sunday weekend, although school hours have not yet been set out.

School leaders who spoke to The National said it was highly likely that pupils would soon be studying until 3pm or 3.30pm instead of 2pm to ensure they progress through the curriculum.

Manju Reji, principal at India International School in Sharjah, said she would consider extending by up to 90 minutes.

We need to accommodate all the changes and have a lot of syllabus to cover
Manju Reji,
India International School in Sharjah

She said she was waiting for instructions from the regulator, Sharjah Private Education Authority, but needed to plan ahead with just a few days to go before pupils break up for the winter holidays.

At present, children attend classes between 7.30am and 2pm, but the hours may be extended to 3.30pm if a three-day weekend is in place.

“The number of working hours could be increased per day. SPEA has to update us on how many hours we can work in a day,” Ms Reji said.

“For now it is only for public sector, but schools may have to align.

"We need to accommodate all the changes because we follow the Indian curriculum and have a lot of syllabus to cover."

From Monday January 3, 2022, in Dubai and Abu Dhabi, schools will move to a Monday to Friday week, with a half day on Friday, in line with much of the government sector.

In Sharjah, leaders said on Thursday that its public sector would switch to a four-day working week – the first in the Middle East – and a Friday to Sunday weekend.

On social media, there was much debate among parents as to whether Sharjah schools would give pupils Friday off or if they would go in for several hours – 8am until 11.30am for example.

Nora Saleem, a mother of two from Jordan, told The National: “It would not make sense to give parents a holiday on Friday while their kids go to school, since the decision is to give more quality time for parents to spend with their children.”

She said her children's school, International School of Choueifat in Sharjah, would need to make up for the "loss of about six hours due to the Friday holiday, in a smooth way that will neither pressure the pupil nor the teachers and parents".

Ibrahim Younis, who has children in Grade 8 and 12, wants his children to get outside more and learn away from the classroom. He said at least some of a three-day weekend could be spent preparing for in-school lessons.

“I don’t want my children to spend most of their day within the walls of their school, because children need breathing space," he said.

A few schools have already independently set out their timetables.

Dubai’s Al Ittihad Private School published its revised timetable that showed hours will be extended from 2pm to 3pm on weekdays, and on Friday from 8am to 11.30am.

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The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

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A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

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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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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Updated: December 11, 2021, 9:24 AM