FNC members will question officials about cooperative stores, early retirement for women, pensions for federal employees and small business policies today before a break for about four months. Fatima Al Marzooqi/ The National
FNC members will question officials about cooperative stores, early retirement for women, pensions for federal employees and small business policies today before a break for about four months. Fatima Al Marzooqi/ The National
FNC members will question officials about cooperative stores, early retirement for women, pensions for federal employees and small business policies today before a break for about four months. Fatima Al Marzooqi/ The National
FNC members will question officials about cooperative stores, early retirement for women, pensions for federal employees and small business policies today before a break for about four months. Fatima

Early retirement for UAE women before Federal National Council for debate


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ABU DHABI // Pensions, food security and social support will be debated tomorrow at the Federal National Council's final session of this term.

Mariam Al Roomi, the Minister of Social Affairs, will be asked by Ali Al Nuaimi (Ajman) about the ministry's supervision over cooperative society stores.

Mr Al Nuaimi said that because the stores were non-profit and aimed to provide a service to society, they came under the auspices of the Ministry of Social Affairs.

"Their role is social," he said.

The minister will then be asked by Hamad Al Rahoomi (Dubai) about establishing a centre to treat and rehabilitate cases of severe disability among residents, and autism affecting nationals.

Previously, the Minister of Health, Dr Abdul Rahman Al Owais, was faced with similar questions, mostly relating to residents with Down syndrome.

Although Ms Al Roomi was asked to appear before the council to discuses the country's first child protection law, this discussion was delayed until the next term begins in October, because of the council's tight schedule and her lack of attendance last week.

The Minister of State for Finance Affairs, Obaid Al Tayer, was also scheduled to attend.

Mossabeh Al Kitbi (Sharjah) will question him on the opportunities for early retirement for women, and Dr Abullah Al Shamsi (Ajman) will question him about pensions for Emiratis who retired before 2008, and making it easier to register deaths with the pension fund.

"Today we have a problem in the population structure," Mr Al Kitbi said. "There are complaints from female employees over retirement, and [obstruction] with raising children."

He said early retirement would also give way to other job seekers, helping to reduce unemployment. Retirement, he said, should ideally be after a women completes 15 years of work, the standard in Abu Dhabi. Currently, women in other emirates can retire after 20 years.

"Then she is still young, she can get another baby," he said. "This woman can also raise her own children herself, so the maids do not raise the children. Also, they need the money."

Mr Al Rahoomi will request that Emirati federal employees who have worked long enough to receive a pension be allowed to continue to do so, even if they are still working for a combined monthly pension and salary of more than Dh9,000.

Currently, those earning less than Dh9,000 can receive a pension in addition to their salary. However, Mr Al Rahoomi said that since pensions have been raised to a minimum of Dh10,000, the cap should be raised as well.

Mr Al Tayer faced the same questions last month, but he refused to answer them as the pension authority was going through a reorganisation. After he was appointed deputy of the authority,

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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

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

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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. 

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