The UAE's vaccine drive has now reached more than 80 per cent of the eligible population.
The weekly Covid-19 briefing on Tuesday heard how the country had now crossed the crucial threshold.
Authorities said that "81.93 per cent of the total eligible category – people over 16 – have been vaccinated", officials said.
Almost 93 per cent of the population aged over 60 – who are more vulnerable to the virus – have been inoculated.
The briefing also heard that education authorities have implemented a number of safety rules ahead of final year exams.
Twelfth grade pupils in schools that follow the Ministry of Education's curriculum will sit exams this month.
Officials told the briefing that stringent safety guidelines should ensure the success of the exams.
Pupils must present negative Covid-19 PCR tests, while a host of other safety rules are in place, they said.
Candidates are urged to arrive at school no earlier than 30 minutes before an exam starts, while mixing with other parents and pupils should be avoided, said officials.
Dr Farida Al Hosani, spokeswoman for the state health sector, said the UAE was among the first countries to vaccinate the 12 to 15 age group against Covid-19 and that more vaccines for children could be expected.
"In the interest of the safety of our children, it is expected that more vaccines will be provided for children in the coming period," Dr Al Hosani said.
"[This will follow] the completion of clinical trials."
Dr Al Hosani also pointed to the recent introduction of sotrovimab-vir – a new drug that can help to save the lives of patients seriously ill with coronavirus.
She said this underlined how the UAE is curbing the pandemic through vaccination, testing, rules and treatment.
"Sotrovimab-vir is for the treatment of the disease and is not a substitute for the vaccine," she said.
Meanwhile, the UAE recorded 1,968 new cases of Covid-19 on Tuesday.
The new infections brought the country's total since the pandemic began to 572,804.
Another 1,954 people beat the virus, taking the total recoveries to 552,479. Four more people died, bringing the death toll to 1,684.
The figures come after 215,689 more tests were carried out. There are 18,641 active cases in the UAE.
Cases reached a one-month high on Friday but have fallen back since.
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Teams
India (playing XI): Virat Kohli (c), Ajinkya Rahane, Rohit Sharma, Mayank Agarwal, Cheteshwar Pujara, Hanuma Vihari, Ravichandran Ashwin, Ravindra Jadeja, Wriddhiman Saha (wk), Ishant Sharma, Mohammed Shami
South Africa (squad): Faf du Plessis (c), Temba Bavuma, Theunis de Bruyn, Quinton de Kock, Dean Elgar, Zubayr Hamza, Keshav Maharaj, Aiden Markram, Senuran Muthusamy, Lungi Ngidi, Anrich Nortje, Vernon Philander, Dane Piedt, Kagiso Rabada, Rudi Second
RESULTS
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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