Dr Farida Al Hosani, spokeswoman for the state health sector. She said a campaign of third, or booster, doses was a priority.
Dr Farida Al Hosani, spokeswoman for the state health sector. She said a campaign of third, or booster, doses was a priority.
Dr Farida Al Hosani, spokeswoman for the state health sector. She said a campaign of third, or booster, doses was a priority.
Dr Farida Al Hosani, spokeswoman for the state health sector. She said a campaign of third, or booster, doses was a priority.

New mutant strains place unvaccinated people in UAE 'at high risk'


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New mutant strains of Covid-19 pose a high risk to society, particularly unvaccinated people, a government official said.

Dr Farida Al Hosani, spokeswoman for the state health sector, said those who had not yet been inoculated were at high risk of contracting the virus.

She urged all residents to book vaccination appointments.

"We stress that mutations pose a high risk to society, especially for those who are not vaccinated, so we call upon members of the community who are not vaccinated to take the available vaccinations," the National Crisis and Disasters Management Authority (Ncema) said on Twitter after the briefing.

"Studies show that those who are vaccinated with all the prescribed doses of the #Covid19 vaccine and the booster dose are less exposed to infection and complications of the disease, admission to hospitals, reduced hospital stay and no need for respirators," read another tweet.

A national committee is studying the mutations, monitoring them daily and examining the efficacy of the vaccines on them, Dr Al Hosani said.

The government is urging all residents, especially the elderly and chronically ill, to receive a third vaccine shot as a booster.

The booster can be from the same manufacturer as the original shots or, subject to a medical examination, a different vaccine, authorities said.

Al Hosn Green Pass awareness signs are put up at Al Wahda Mall, Abu Dhabi. Victor Besa / The National
Al Hosn Green Pass awareness signs are put up at Al Wahda Mall, Abu Dhabi. Victor Besa / The National

More than 87 per cent of UAE residents are vaccinated – a proportion that rises to 97.5 per cent if looking only at people aged over 60.

Vaccination figures are currently at 141.19 doses per 100 eligible people.

Earlier in the week, Dubai officials said uptake was high, but authorities were worried about the 17 per cent of the population who had yet to receive a first shot.

Officials said that case figures had risen after Eid Al Fitr and residents were urged to maintain social distancing even when vaccinated so that the nation could move on to the next step of the recovery plan.

"Therefore, we call upon the honourable public with the approach of the holiday season and Eid Al Adha to adhere to preventive measures," Ncema said on Twitter.

Dr Al Hosani said UAE task forces, in collaboration with federal and local government entities, implemened 33 projects since the outbreak of the pandemic and took part in more than 400 medical and scientific studies to support global efforts to combat the virus.

On Tuesday, Abu Dhabi's new Covid-19 green pass system went live at public venues across the capital.

It is the next step in the emirate's pandemic recovery plan and was announced last week.

The safety measures require people to show their testing and vaccination status on Al Hosn – the UAE's test and tracing app – to gain entry to places such as parks, beaches, malls, hotels and large supermarkets.

Gyms, swimming pools, entertainment centres, restaurants and cafes will also require proof for entry.

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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

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020