Coronavirus: on patrol with the Dubai mounted police leading fight against Covid-19

A top pedigree pack of former racehorses have gone off the beaten track to help police in Dubai keep communities safe during the coronavirus pandemic.

The four-legged officers are riding high as part of the Dubai Mounted Police Unit diligently carrying out nightly patrols to ensure members of the public are adhering to strict stay-home orders put in place to combat the virus.

The National joined police on horseback as they saddled up for action to catch out those flouting crucial orders.

In the Al Aweer area, Capt Dhahi Al Jallaf set out the plan for the evening to sixteen officers asked to gallop through eight different parts of the emirate on shifts lasting until 6am the next day.

“The horses are used for securing areas that are not easily reachable by patrol cars such as narrow lanes and beaches,” explained Capt Al Jallaf as he put saddles on 18-year-old Olkan and 21-year-old Pareshyam.

“Every day our veterinarians check the condition of the horses and make sure they are in good health. For us it’s priority to ensure the safety of not only Dubai’s residents but also of our horses and police officers.”

The equine enforcers underwent three-months of rigorous training before joining the police ranks.

Their role during turbulent times is significant. A 24-hour mandatory stay-home order currently in place in Dubai was extended for a further week on Friday.

Residents can only leave their homes for essential trips, such as to pick up groceries, and must apply for a permit from police to do so.

The horses are loaded on to trucks and transported to the assigned locations.

Members of Dubai's mounted police team prepare to go on patrol. Reem Mohammed/The National

“For each area, we deploy a pair of horses. We cover residential and commercial areas such as Jumeirah, Al Barsha, Al Diyafah, Rashidiya, Al Jafiliya, Al Qusais, Hor Al Anz, Satwa, Bur Dubai and so on. Every day, we receive a list of areas from the police headquarters,” said Capt Al Jallaf.

“Our main duty is to make sure people stay in their homes. If we find anyone, other than essential workers, on the streets without a movement permit, we check their Emirates IDs, and depending on the situation we either give them a warning or issue a fine.

"If our officers spot anything uncommon on the streets, such as an accident, they immediately report it to the Command Control Centre so that they can take further steps.”

The Dubai Mounted Police department was established in 1976 with seven horses, five riders and four horse groomers.

Today it boasts more than 130 Arabian and Anglo-Arabian horses, 75 riders and 45 groomers. Not all horses are used for patrolling. Many are used for crowd controlling, where they are required to help usher people from one location to another.

“When we started our campaign against the virus a month ago, we saw many people on the streets.

"But now the streets are empty. We are happy that residents are conscientiously following the government’s orders and we want to thank them for their cooperation. God willing, we will soon overcome the pandemic,” Capt Al Jallaf said.

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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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)

Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi

Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi

Round 3: February 7-9, Dubai Autodrome – Dubai

Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi

Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia