Residential buildings in Al Karama area of Dubai. The municipality’s Makani scheme assigned a precise location code to each of the 124,000 buildings in the emirate. Pawan Singh / The National
Residential buildings in Al Karama area of Dubai. The municipality’s Makani scheme assigned a precise location code to each of the 124,000 buildings in the emirate. Pawan Singh / The National
Residential buildings in Al Karama area of Dubai. The municipality’s Makani scheme assigned a precise location code to each of the 124,000 buildings in the emirate. Pawan Singh / The National
Residential buildings in Al Karama area of Dubai. The municipality’s Makani scheme assigned a precise location code to each of the 124,000 buildings in the emirate. Pawan Singh / The National

Fridge magnets will pinpoint address for every one of Dubai’s 124,000 buildings


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DUBAI // Fridge magnets with pinpoint coordinates for Dubai’s new address system will be distributed to homes around the emirate next year.

The first phase of the scheme, Makani (my location), has already been completed, said the municipality’s geographic information systems (GIS) department.

Phase one involved assigning a location code for every one of the 124,000 buildings in the emirate, while phase two involved the release of a web and smartphone application.

“We are currently double checking all the data we have collected and fine-tuning it. We have already completed rechecking 53 communities in Dubai,” said Abdul Hakim Malek, director of the GIS department.

“We are now identifying the coordinates to the entrances for all buildings, not just the compounds they are in.

“Everyone is facing this problem. We have more than 127 languages being spoken in Dubai. We need a simple system that everyone can use and understand.”

To make sure the information is precise, the department is using the 10-digit military grid reference system (MGRS) which is accurate to within one metre.

“MGRS is the simplest of all the universal systems. You don’t need a new system that you have to manage, these coordinates are available so there is no headache,” Mr Malek said. “About 90 per cent of Dubai is on the grid.”

The 10-digit code can be used in its entirety to pinpoint an exact location, or just the first few digits can be used to identify a broader area.

Aside from assisting in day-to-day activities such as deliveries, the new address system will help Civil Defence crews respond to emergencies.

The municipality plans to start distributing the address coordinates for residential and commercial buildings in March, initially concentrating on busier communities.

The addresses will be handed out as fridge magnets for private residences, as stickers to shops and as tabletop displays for hotels, Mr Malek said.

The municipality had planned to post plaques on every building in the emirate showing its coordinates, but that idea was put on hold while the National Committee for Addresses in Abu Dhabi decides whether to roll out the system nationwide.

“If this system is implemented all over the country then most likely the look of the plaque will change, it will probably need some federal entity logo, so we didn’t want to have to do the same job twice,” Mr Malek said.

An updated version of the Makani app will be released in two to three weeks with improved features.

“The first release of the application was just to test it out, it had a few bugs that we have now fixed,” Mr Malek said. “We’ve also added some feature to help integrate the system with all GPS devices.

“We wanted to integrate it with the instant messenger WhatsApp application but the application programming interface wasn’t available. I’m sure that will be added soon.

“We are also working on making the application completely voice operated.”

The Makani app works better when a device’s Wi-Fi is switched on, as its accuracy is adversely affected when used via 3G.

“With 3G it will only show your location to the nearest telecom tower you are connected to,” Mr Malek said. “It is accurate to within a metre when connected with Wi-Fi.

“We are working on an offline map, where you won’t even need an internet connection to use it, everything will be downloaded on your mobile device.”

The department also plans to use QR bar codes with the address coordinates. These can be scanned by most smartphones, meaning people can take a photo of the code and send it to someone who needs to find that location without having to explain directions on how to get there.

Another idea under development is allowing government bodies to access data about a building or business by scanning its QR code.

The address system web portal is Makani.ae and the Makani application is available on iOS, Google and android devices.

malkhan@thenational.ae

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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

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.