At 11am today, Thursday, November 3, citizens and residents across the UAE will mark Flag Day.
It will be the tenth year in which the annual celebration has taken place.
But what is Flag Day and how did it start? And what rules exist around flying the UAE flag?
The National explains.
What is Flag Day?
Flag Day was first celebrated in 2013.
The idea was conceived by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, to celebrate the accession of Sheikh Khalifa as President of the UAE in 2004.
It is commemorated every year on the anniversary, November 3. It is not a public holiday.
Sheikh Mohammed recently tweeted urging citizens, companies and ministries to mark the occasion.
“We call on our citizens, organisations, and ministries to hoist the flag simultaneously on November 3 at 11:00 am to express the unity of our home and our destiny,” he wrote.
How the UAE flag should be flown
The UAE has strict laws regulating the flying of the country’s flag.
Standards set by the Emirates Authority for Standardisation and Metrology say the flag should be rectangular in shape, its height half of its width and the colours in the correct order.
The owner must check on the flag’s condition every 45 days to ensure it is not damaged and it must be changed every six months.
The rules apply to situations where a flag is hung permanently at government buildings or embassies.
But there are regulations to govern the short-term use of flags as well. They stipulate that the flag should be made of nylon and it must weigh more than 122.5 grams per square metre.
The penal code includes fines and even jail for those who abuse the flag.
According to Article 176, “anyone who publicly insults the President, flag or the national emblem of the State, shall be punished by detention".
Article 3 of federal law No 2 for 1971 says whoever uses the flag inappropriately will face a jail sentence up to six months, and / or a fine; “as the country’s flag should be treated with dignity and respect, and should not be insulted, and not raised below any other flag or banner.”
What happens on Flag Day?
Flag Day is marked by schools, government offices, businesses and individuals, who hang the country’s banner outside their homes and workplaces.
Flag-raising ceremonies, in which the national anthem is played, are also held to mark the occasion.
The flag holds a special place in Emirati culture, and if you want to fly one there are special considerations you must keep in mind.
Who designed the UAE flag?
Abdullah Al Maainah, after entering a competition in Al Ittihad newspaper to design the flag in 1971, inspired by the poet, Safi-u-ddin Al Hali.
The young Emirati intended the four colours to represent Arab unity, as described in poetry written by Al Hali.
His submission beat more than 1,000 entries to be selected to represent the new nation.
Mr Al Maainah was 19 at the time, and later went on to become the minister of foreign affairs.
Only two flags were raised in December 1971 to mark the formation of the nation – one in Abu Dhabi, the other at Union House in Dubai.
On Wednesday there are likely to be hundreds of thousands.
Do the colours of the flag hold any special meaning?
There are three horizontal bands of green, white and black, with a vertical strip of red next to the mast.
The flag’s four colours – known as the pan-Arab colours – each represent a different attribute.
They are red for courage, green for hope, white for honesty and black for strength of mind. Together, they represent the unity of Arabs.
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
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What is the Supreme Petroleum Council?
The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Profile of Hala Insurance
Date Started: September 2018
Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
Profile Box
Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)