Sharjah is to lift restrictions at public venues such as shopping centres. The National
Sharjah is to lift restrictions at public venues such as shopping centres. The National
Sharjah is to lift restrictions at public venues such as shopping centres. The National
Sharjah is to lift restrictions at public venues such as shopping centres. The National

Sharjah to lift capacity limits in line with national Covid-19 strategy


Salam Al Amir
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Sharjah will gradually lift capacity limits for all public events and activities in line with a nationwide strategy to ease Covid-19 restrictions.

The emirate's Emergency, Crisis and Disaster Management Team said the directive covers all sectors.

Shopping centres, restaurants and cafes, places of worship and modes of transport will be able to resume full occupancy under the plans.

Maximum capacity will be allowed at social events, such as weddings and funerals.

Social distancing will be reduced to one metre in mosques and other places of worship.

The Sharjah government urged members of the public to continue to adhere to the rules.

“Authorities will deal with anyone who violates the stipulated preventive and precautionary measures,” the crisis management team said.

Limits also lifted in Ras Al Khaimah

Ras Al Khaimah is also gradually lifting capacity limits in shopping centres, entertainment facilities and across public transport.

The emirate's emergency, crisis and disaster management team said social events, such as weddings and funerals, can also operate to a maximum capacity.

However, worshippers must keep a distance of at least one metre from one another in mosques.

Dr Saif Al Dhaheri, official spokesman for the UAE's National Emergency Crisis and Disasters Management Authority, said last week venues would be allowed to operate at full occupancy by the middle of this month.

He said individual emirates would to allowed to set capacity limits for weddings and funerals, and called on members of the public to abide by green pass rules specific to their area.

Cinemas were allowed to return to 100 per cent capacity from Tuesday under the measures.

Stadiums will no longer have to limit the number of spectators at football matches and other sporting events, the UAE Football Association said.

Capacity has been increased to 100 per cent but entry will only be allowed to people aged 12 and over who have a green status on the Al Hosn app.

Spectators must also provide proof they have received a negative PCR test result in the past 96 hours.

UAE eases Covid-19 rules - in pictures

  • Cinemas in the UAE can now operate at 100 per cent capacity at screenings. Lee Hoagland / The National
    Cinemas in the UAE can now operate at 100 per cent capacity at screenings. Lee Hoagland / The National
  • Shopping centres can run at maximum capacity. Restrictions were already minimal in many of the emirates. Reem Mohammed / The National
    Shopping centres can run at maximum capacity. Restrictions were already minimal in many of the emirates. Reem Mohammed / The National
  • One of the most significant changes is allowing mosques to increase capacity. Restrictions had meant more worshippers were spilling out on to the streets. Antonie Robertson / The National
    One of the most significant changes is allowing mosques to increase capacity. Restrictions had meant more worshippers were spilling out on to the streets. Antonie Robertson / The National
  • One-metre social distancing should still be maintained, authorities said. Antonie Robertson / The National
    One-metre social distancing should still be maintained, authorities said. Antonie Robertson / The National
  • Sports stadiums can now return to maximum capacity but fans must take a PCR test and show a negative result using the Al Hosn app. AP Photo
    Sports stadiums can now return to maximum capacity but fans must take a PCR test and show a negative result using the Al Hosn app. AP Photo
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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

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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

The biog

Family: Parents and four sisters

Education: Bachelor’s degree in business management and marketing at American University of Sharjah

A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls

Likes reading: autobiographies and fiction

Favourite holiday destination: Italy

Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning

Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes

Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure

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Updated: February 16, 2022, 9:51 AM