Government departments will now have to provide details to the medical committee about their employees' sick leaves to make it easier to spot suspect sick notes.
Government departments will now have to provide details to the medical committee about their employees' sick leaves to make it easier to spot suspect sick notes.
Government departments will now have to provide details to the medical committee about their employees' sick leaves to make it easier to spot suspect sick notes.
Government departments will now have to provide details to the medical committee about their employees' sick leaves to make it easier to spot suspect sick notes.

More than 1,000 fake sick notes signed


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DUBAI // Doctors have been caught issuing fake sick notes to government employees to allow them to take their full 90-day allowance of sick leave. The Dubai Health Authority (DHA) has revoked the licences of two doctors who signed more than 1,000 sick notes each for civil servants without genuine reasons. Patients are usually charged Dh100 (US$27) for each note. The problem has led to the creation of a new general medical committee that will scrutinise all sick leave taken by such workers.

Essa Kazim, director of DHA health regulation, said strong action against doctors was already helping reduce the illegal practice. "We have already cancelled the licences of doctors for issuing unjustified sick notes, and I am not talking about one or two notes. "In some cases it was in the thousands, because each sick note is chargeable. We see this a lot but it is decreasing since we have taken firm action."

According to labour laws, employees who pass their probationary period and have worked for more than three months are entitled to up to 90 days of sick leave per year. They receive full pay for the first 15 days, half pay for the next 30 days, and no pay for the rest. Government departments will now have to provide details to the medical committee about their employees' sick leaves to make it easier to spot suspect sick notes.

The Dubai Naturalisation and Residency Department alerted the DHA of two clinics issuing illegal notes after they noticed patterns in their workers' sick leave. Once such an alarm is raised with the DHA, the committee will be sent to investigate the claims. It will send its findings and recommendations to another committee, which will then decide what action should be taken against the doctor.

"Issuing false sick notes is not only illegal but it affects the community, the work force, productivity and society," Mr Kazim said. "It may seem trivial but it can have quite significant implications." The cost of a sick note can differ between clinics but an average price is believed to be about Dh100 for government employees. Many clinics, when contacted by The National, said notes were free for non-government workers.

Sandy Khan, a human resources consultant in Dubai, said falsely taking sick leave hurts morale of those left at work as they picked up extra duties. She also said that having staff continually taking false sick leave had a long-term impact, affecting staff training among other things. munderwood@thenational.ae

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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: Hassan Mohsen Elhais

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

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Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

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There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:

  1. Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate. 
  2. Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc. 
  3. Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway. 
  4. Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
  5. Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
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