Sheikh Zayed. Courtesy National archives
Sheikh Zayed. Courtesy National archives
Sheikh Zayed. Courtesy National archives
Sheikh Zayed. Courtesy National archives

Tributes pour in for Founding Father as UAE marks Zayed Humanitarian Day


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Zayed Humanitarian Day celebrates the values set by an inspirational leader that have become the living, breathing fabric of a nation.

Officials across the country paid tribute to the Founding Father, Sheikh Zayed, for his compassion, humanitarian efforts and keenness on charity work, as the UAE marks Zayed Humanitarian Day, which falls on the 19th day of Ramadan every year.

Sheikha Fatima bint Mubarak, wife of the late Sheikh Zayed and Chairwoman of the General Women’s Union, Supreme Chairwoman of the Family Development Foundation and President of the Supreme Council for Motherhood and Childhood, said her husband was an exceptional Arab leader who realised the UAE’s aspirations and led its progress in all fields.

Sheikh Zayed also understood the key role of women in the country’s development, Sheikha Fatima said. “The late Sheikh Zayed bin Sultan Al Nahyan recognised that women make up one half of society and any nation cannot function if the potential of that half is ignored,” she said.

“His vision has been realised and women are now ministers, [Federal National Council] members, officers and pilots.”

Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, said that humanitarian work had become a way of life in the UAE, with the people following the example of Sheikh Zayed.

Sheikh Hamdan bin Zayed, the Ruler’s Representative in the Western Region, said the UAE’s foundations for humanitarian work were laid by the Founding Father and were continuously reinforced under the leadership of the President, Sheikh Khalifa, Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, and Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces.

Sheikh Zayed had countless virtues in the field of humanitarian work and devoted much of his time to understanding the needs of the underprivileged, said Sheikh Hamdan.

“Today celebrates the principles by which he lived and was an embodiment of the values to which he dedicated himself – to help those in need, rescue the stricken and provide release to the afflicted,” he said.

Sheikh Zayed is an immortal symbol in the memory of generations, said Sheikh Sultan bin Zayed, the President’s Representative.

“The UAE and the world still ­remembers his achievements as he developed the capabilities of the Emiratis, built the country and added to every corner of the UAE,” he said. “The late Father Sheikh Zayed, the man of charity, achievements, good reputation and the pioneer of the development process regionally, is unforgettable.

“The late Sheikh Zayed is still alive, not only in the hearts and minds of the people of the UAE and the Arab and Islamic nations, but also across the world due to his great achievements.”

Dr Thani Al Zeyoudi, Minister of Climate Change and Environment, said Zayed Humanitarian Day was a chance to reflect on the values and morals, which were instilled by Sheikh Zayed.

Zayed Humanitarian Day epitomised the values of giving and love instilled by the Founding Father, said Mattar Al Tayer, director general of the Dubai Roads and Transport Authority, which marked the occasion by distributing gifts to the elderly and vouchers to 300 underprivileged families.

“Thanks to the assistance it ­delivers to various countries globally, the UAE has shot to the forefront as a leader of humanitarian activities at regional and international levels,” he said.

“Charitable activities have become a methodology and identity characterising our country under [the country’s] leadership.”

newsdesk@thenational.ae

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› Opinion: Inspiration of Sheikh Zayed remains alive

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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