• The UAE continues to distribute vaccines at a rapid pace. AFP
    The UAE continues to distribute vaccines at a rapid pace. AFP
  • Dubai residents waiting to receive their first dose of Sinopharm's Covid-19 vaccine in Jebel Ali. Pawan Singh / The National
    Dubai residents waiting to receive their first dose of Sinopharm's Covid-19 vaccine in Jebel Ali. Pawan Singh / The National
  • The Emirates Group launched a Covid-19 vaccination programme for staff in the UAE in January. Photo: The Emirates Group
    The Emirates Group launched a Covid-19 vaccination programme for staff in the UAE in January. Photo: The Emirates Group
  • Khalifa bin Dary, executive director of Dubai Ambulance Services Corporation, receives his first dose of the Pfizer-BioNTech's Covid-19 vaccine. Photo: Dubai Media Office
    Khalifa bin Dary, executive director of Dubai Ambulance Services Corporation, receives his first dose of the Pfizer-BioNTech's Covid-19 vaccine. Photo: Dubai Media Office
  • Abdullah Al Falasi, director general of Dubai Government Human Resources Department, receives his first dose. Photo: Dubai Media Office
    Abdullah Al Falasi, director general of Dubai Government Human Resources Department, receives his first dose. Photo: Dubai Media Office
  • A billboard on Sheikh Zayed Road thanks volunteers for the Covid-19 vaccine trials being conducted in the UAE. Antonie Robertson / The National
    A billboard on Sheikh Zayed Road thanks volunteers for the Covid-19 vaccine trials being conducted in the UAE. Antonie Robertson / The National
  • A woman receives a dose of the Pfizer-BioNTech Covid-19 vaccine at Zabeel Health Centre. EPA
    A woman receives a dose of the Pfizer-BioNTech Covid-19 vaccine at Zabeel Health Centre. EPA

Covid vaccine: UAE urges high-risk people to take booster 3 months after second shot


Shuchita Gautam
  • English
  • Arabic

The UAE has recommended that high-risk people who have been fully vaccinated may receive their booster dose three months after taking their second shot of a Covid-19 vaccine.

For all others, there should be a gap of six months between the second shot and the booster.

The government announced the policy at the Covid-19 weekly briefing on Tuesday.

A booster shot after two doses of a vaccine increases immunity against the virus.

Health officials also stressed the importance of receiving appropriate treatment for Covid-19.

They said this includes sotrovimab, an antiviral drug that can save lives.

“The medicine can be prescribed to people above 12 years. It is very important for people who may face complications,” said Dr Noura Al Ghaithi, acting executive director of External Therapeutic Services.

“In 99 per cent of the cases, patients made a full recovery in just 14 days and only 20 per cent needed treatment in the hospitals.

“So far, 13,000 people have received the drug.”

She advised everyone to be vaccinated.

“Vaccines are the most important interventions in controlling the spread of the virus. Boosters can enhance immunity, reduce hospital admissions, and people do not need breathing devices.

“Getting tested regularly is important. Make it a habit,” she said.

She also restated the safety precautions that citizens and residents must follow when travelling abroad.

Dr Al Ghaithi urged travellers to be fully vaccinated before travelling. Citizens should register on the Twajudi service before they travel and report to the nearest UAE embassy if they become infected with the coronavirus in another country.

She said travellers must look into the prevalence of Covid-19 at their destination, and practise with all precautionary measures followed in the UAE, such as mask-wearing, physical distancing and using sanitiser, even if such measures are not mandated in the country they are visiting.

Getting health insurance that covers Covid-19 before embarking on the trip is also advised, she said.



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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Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

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Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

Updated: August 04, 2021, 10:17 AM