ABU DHABI // Registration centres for the Federal National Council elections in October are ready and waiting for candidates to arrive this month.
The registration process will begin on August 16 and run until August 20.
Candidates must be at least 25 years old on election day on October 3, literate and a citizen of the emirate they live in, and have a certificate of good conduct.
Nearly 225,000 Emiratis are eligible to vote or stand as candidates, compared with 135,308 at the last election in 2011. More than two thirds are under 40, and nearly half are women.
Prospective candidates can submit their nomination in person or through a representative in their emirate.
To complete the registration process, electoral college members must take their original Emirates ID, family book and a certificate of good conduct addressed to the National Election Commission, and Dh1,000 in cash.
If a representative is registering for a candidate, they must also produce their own Emirates ID card. Representatives need not be a member of the electoral college but must be Emirati, literate and with an academic certificate. Candidates must also register in the emirate in which they live.
Tariq Lootah, chairman of the Election Management Committee, said: “The committee and all its teams are ready to begin this pivotal stage of the electoral process.
“The committee aims to implement all stages of the electoral process with the highest degree of professionalism.”
Prospective candidates in the military, or who work in federal or local government, will require an absence certificate that shows they will be on leave from the date of the announcement of the final list of candidates, August 31, until election day.
Members of the judiciary who intend to be candidates must provide a certificate proving their resignation from their job with a request to run for election.
Current FNC members who wish to re-register in the elections are suspended from the date of announcement of the final list of candidates.
Candidates can choose to withdraw their candidacy by September 14.
The election will be held in several centres nationwide on October 3. Those who wish to vote early can do so, on September 28 to 30.
UAE nationals who live abroad can vote on September 20 and 21.
The full electoral roll is online from Monday at uaenec.ae and on the National Election Commission app, available from the Apple Store and Google Play.
aalkhoori@thenational.ae
Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport
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
Saudi Cup race day
Schedule in UAE time
5pm: Mohamed Yousuf Naghi Motors Cup (Turf), 5.35pm: 1351 Cup (T), 6.10pm: Longines Turf Handicap (T), 6.45pm: Obaiya Arabian Classic for Purebred Arabians (Dirt), 7.30pm: Jockey Club Handicap (D), 8.10pm: Samba Saudi Derby (D), 8.50pm: Saudia Sprint (D), 9.40pm: Saudi Cup (D)
