Sheikh Mohamed paid tribute to those who have given their lives in defence of the UAE. Photo: Ministry of Presidential Affairs
Sheikh Mohamed paid tribute to those who have given their lives in defence of the UAE. Photo: Ministry of Presidential Affairs
Sheikh Mohamed paid tribute to those who have given their lives in defence of the UAE. Photo: Ministry of Presidential Affairs
Sheikh Mohamed paid tribute to those who have given their lives in defence of the UAE. Photo: Ministry of Presidential Affairs

Commemoration Day: President Sheikh Mohamed hails 'sacrifices made by our brave heroes'


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President Sheikh Mohamed paid tribute to the sacrifice and bravery of those who have selflessly given their lives in defence of the UAE, ahead of Commemoration Day tomorrow.

He said their actions will serve to inspire generations to come and “serve as emblems of pride and honour for every Emirati”.

The Emirates observes Commemoration Day every November 30 to recognise members of the armed forces who lost their lives protecting the country.

Sheikh Mohamed, in a Commemoration Day address carried by state news agency Wam on Tuesday, said the day is an occasion to “honour the memory of a revered group of our nation's heroes who proved their true courage and their loyalty to both God and our homeland”.

“Commemoration Day is an occasion of profound significance to our beloved nation, a day on which we pay tribute to our martyrs,” he said.

“We proudly and gratefully recall their sacrifices and acts of bravery, and we share these stories with our children and grandchildren.

“In doing so, we ensure that their tales of devotion and sacrifice remain alive in the consciousness of future generations, inspiring them to embrace these values of patriotism and be ready to heed the nation's call, whenever and wherever it may arise.

“Our fallen heroes selflessly gave their lives in defence of the UAE, its people, its values, and its sovereignty. Our obligation is to preserve their names and memories, and uphold the values and ideals for which they stood.”

The late President Sheikh Khalifa introduced Commemoration Day in 2015.

It was initially introduced to commemorate Salem Suhail bin Khamis, who died on November 30, 1971, while fighting Iranian forces on the island of Greater Tunb.

Sheikh Mohamed described Commemoration Day as a “special day for our nation” when the country extends its “deepest thanks and gratitude to the families and relatives of our heroes”.

“We honour their sacrifices and their deep love for our country and reaffirm that supporting them will remain our top priority,” he said.

“The sacrifice of their loved ones places upon us a lasting responsibility, one we are committed to fulfilling for all eternity.

“Today, as we commemorate our brave heroes, we affirm that they laid down their lives in defence of justice, in support of security and stability, and in pursuit of peace.”

He said the UAE “has always been, and will continue to be, an advocate for peace and co-operation, because we believe this is the way to fulfil the aspirations of people around the world for progress and prosperity”.

“May God bestow his mercy upon our honourable heroes, safeguard the UAE and its people, and grant peace and stability to our nation, the region, and the world,” he said.

In a post shared on social media on Thursday, Sheikh Mohamed honoured the UAE's “brave heroes”.

“Today we honour the UAE's brave heroes who gave their lives in defence of justice, in support of security and stability, and in pursuit of peace.

“We pray that they are granted eternal rest, and that their families and loved ones are blessed with solace and comfort,” Sheikh Mohamed wrote on X.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, said on Thursday that Commemoration Day is one of pride for the country.

“Martyr's Day is a day of pride for the nation … a day of remembrance of the sacrifices and heroism of the nation's people … a day of appreciation for the mothers and fathers of the nation's martyrs,” he wrote on X.

Indelible mark of pride

Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, said Commemoration Day honours “the nation's heroes who have left an indelible mark of pride and honour through their selfless contributions”, news agency Wam reported.

In a statement, Sheikh Dr Sultan said the nation's martyrs “presented the noblest examples of dedication, sacrifice, and redemption in serving the nation, all in pursuit of elevating its standing and upholding its noble banner”.

Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, said Commemoration Day is an occasion to remember the heroic martyrs who defended the pride and dignity of the UAE.

“It is a source of pride for us to witness the honouring of martyrs of the homeland in recognition and appreciation of their sacrifices and acts of patriotism, as they represent an immortal example of national unity and belonging,” Sheikh Hamad said.

“The sacrifices of the brave martyrs reflected the spirit of loyalty and belonging to the homeland. It has had a profound impact on the people of the UAE,” he added.

“They are a source of inspiration for all. They gave their lives for the homeland and showed the strength of determination and sacrifice.”

Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, said Commemoration Day is an occasion to express the pride and gratitude of Emiratis in the sacrifices of the martyrs who have demonstrated their loyalty to the country.

“They are the ones who protected the UAE, fulfilled their covenant and were loyal to their duty to their nation, their leadership, and their people,” Sheikh Saud said.

“The fields of pride and honour bore witness to their sacrifices. For their heroism, they are the ones who sacrificed their precious lives in sacrifice and defence of the homeland and to defend their homeland’s gains, security and stability.”

Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, said: “The martyr's acts of heroism will remain immortal in the history and the memory of the country, as well as hearts of Emiratis.”

Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman, said the UAE “has spared no expense in pursuing its noblest goal: preserving the dignity of humanity wherever it may be”.

“They [martyrs] are champions of truth, beacons of goodness, and symbols of pride and human dignity,” Sheikh Humaid said.

“Their blessed sacrifices are a guiding light that illuminates nations and generations, elevating the values of sacrifice and redemption and instilling in hearts the meanings of respect and reverence for every sacrifice made by the country's beloved sons for the glory of religion and country.”

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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

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

RESULTS

Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)

COMPANY%20PROFILE
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23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

Company%20profile
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The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

SPEC%20SHEET
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Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

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Updated: November 30, 2023, 7:46 AM