ABU DHABI // Tariq Lootah, undersecretary of the Minister of State for FNC Affairs and head of the Elections Management Committee, said there would be no further changes to the elections schedule.
The start of the FNC elections campaigns was delayed by the three days of mourning for the 45 UAE soldiers killed in Yemen on Friday.
Ahmed bin Humaidan, the head of Dubai’s election committee, said the emirate had issued 19 permits for candidates’ campaign headquarters and advertising campaigns.
“Candidates are expected to go to their home emirate’s elections office, fill an application and provide details on their campaign and their spending prospects,” Mr bin Humaidan said.
He urged candidates to apply for permits as soon as possible so they could take advantage of the campaign period.
The Ajman elections office issued four permits while the Umm Al Quwain elections office has issued 18 permits.
As the campaigns started to take shape, former FNC members who are reapplying vowed to continue what they had started should they be re-elected.
Some said they would continue their stint in the council by highlighting their accomplishments, instead of identifying who they are.
Marwan bin Ghalita, a previous FNC member from Dubai, said he would show voters what his parliamentary campaign was and the many questions, policies and discussions he had during his previous term.
“My campaign is just a way of strengthening my journey in the council. I am mostly using social media because I used it in 2011 and it was successful,” he said.
“My campaign does not include any promises, but it includes my work in the council and which I will continue if I were to be re-elected. I have included what I accomplished in the council and what I wish to persevere with.”
Mr bin Ghalita said that now, as the country’s third election approached, the public was more aware of the FNC and its members. With this in mind, candidates must properly prepare their campaigns.
His themes, he said, were still the same, with a main aim of placing the greatest importance on supporting Emiratis.
“If we have excellent medical facilities, schooling system, environmental system, if they become exceptional, then that will reflect on the overall quality of life,” he said.
Former member from Dubai, Hamad Al Rahoomi, said this time around he would highlight his roles and achievements of his previous term.
“Four years ago I showed my accomplishments, but they were not part of the council. But this time around I am showing my accomplishments in the past four years within the council. Voters must know who I am personally,” he said.
Coming back for a second time posed some difficulties, he said.
“This time, I need to have a better campaign than the people who will run for the first time. It is more difficult for me. A new candidate can say ‘I will do this and that’, and he will not be accountable for what he says.
“I, on the other hand, cannot say ‘I will do’, because I need to have proof of accomplishments to allow the voter to see and know who I am and to vote for me again.
“My way is different this time, and I see that the popularity base must double, or I will have failed. I aim to reach the highest demographic and to be able to reach them I must say, ‘I have done, not I will do’. My competition is still there, and all those who are running, for sure, have the qualifications and the group of people who will vote for them. We are all competing in a honourable manner.”
In line with the start of the campaigns, the National Elections Commission has started explaining to Emiratis how to find out if they are among the 204,000 eligible voters.
Names can be found on www.uaenec.ae, or by calling 600 500 005, or downloading the FNC app from Google Play or the Apple Store.
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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
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
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Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
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Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
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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
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Like a Fading Shadow
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