Emirati honoured for aiding victims of car crash


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Abu Dhabi // When Sharifa Al Beloushi, a UAE national, saw four bloody bodies scattered on Khalifa Street, she instinctively knew she had to help.

“I wasn’t scared or shocked. I just knew I immediately had to get out of my car and help those people.”

Ms Al Beloushi was driving into the city at 7am earlier this month when a driver lost control and the car overturned.

“I saw the bodies of the driver and the person sitting next to him lying next to the car and the other two were a bit farther,” she said.

Ms Al Beloushi is a First Assistant at Civil Defence and leader of a “Sanid” [support] voluntary team.

“I had received extensive first-aid training so I had experience. I immediately grabbed the ghutra [Emirati headwear] of one of the onlookers and tied the driver’s head, which was bleeding heavily. “The ambulance arrived in a few minutes and I started tying all the wounds before they were taken to the hospital.”

The Emirates Identity Authority honoured Ms Al Beloushi in appreciation of her efforts in saving the lives of the four Asian men.

“Unfortunately one of the men died shortly after at the hospital. At the scene it did look to me like he wasn’t going to make it but I still had to do whatever I could to try to save his life and I tied his wounds.”

Emirates ID said: “The honouring of Al Beloushi is in line with Emirates ID’s keenness to inspire the spirit of initiative and voluntary work aimed at serving community, promote compassion, humanitarian work and relieving the needy people and contribute to shedding light on individuals who are loyal to their community.”

She was presented with a shield by Abdul Nasser Al Ali, director of Al Barsha Centre.

“I was very happy especially since my son was at the ceremony and saw his mom getting awarded,” said the mother of six.

Emirates ID said Ms Al Beloushi’s “braveness and humanitarian work represents the nobleness of Emiratis. Without any hesitance, Al Beloushi stopped her car upon seeing the accident and rushed to provide first aid to the injured people while waiting for ambulance to reach the scene. Thanks to her aid, those people are still alive.”

newsdesk@thenational.ae

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. 

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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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