• The Mall of the Emirates in Dubai is decked with decorations for Ramadan. All photos: Pawan Singh / The National
    The Mall of the Emirates in Dubai is decked with decorations for Ramadan. All photos: Pawan Singh / The National
  • Ramadan in the UAE starts today, Saturday.
    Ramadan in the UAE starts today, Saturday.
  • Ramadan is the ninth and holiest month of the Islamic calendar.
    Ramadan is the ninth and holiest month of the Islamic calendar.
  • Muslims fast from sunrise to sunset every day of the month.
    Muslims fast from sunrise to sunset every day of the month.
  • Fasting is one of the five pillars of Islam.
    Fasting is one of the five pillars of Islam.
  • Respect and sensitivity for the religious customs associated with Ramadan are expected throughout the holy month.
    Respect and sensitivity for the religious customs associated with Ramadan are expected throughout the holy month.
  • In most emirates, eating and drinking in public places — including cars — during Ramadan is prohibited.
    In most emirates, eating and drinking in public places — including cars — during Ramadan is prohibited.
  • Malls remain open, so people can have access to supermarkets, shops, restaurants and cafes.
    Malls remain open, so people can have access to supermarkets, shops, restaurants and cafes.

Ramadan 2022: Don't let guard down against Covid, top UAE health official says


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A top health official in the UAE has encouraged people not to let their guard down against Covid-19 while celebrating Ramadan.

Dr Farida Al Hosani, executive director of infectious diseases at Abu Dhabi Public Health Centre and official spokeswoman for the UAE's health sector, said daily Covid-19 cases have dropped substantially and there is a sense of normality after two years but that does not mean people should become lax about safety measures.

“Covid is still out there, and maintaining safety measures is still very important,” Dr Al Hosani said.

Dr Farida Al Hosani urged people of the need to wear masks inside and avoid crowded places. Photo: National Media Council
Dr Farida Al Hosani urged people of the need to wear masks inside and avoid crowded places. Photo: National Media Council

“We want to remind you of the precautionary measures, particularly the wearing of face masks in closed spaces and maintaining social distancing. We also advise the public to keep away from crowded areas.

Covid is still out there so wear face masks in closed spaces, maintain social distancing and keep away from crowded areas
Dr Farida Al Hosani

“We know that measures have eased not only in the UAE but the rest of the world however it is important to keep a balance and to continue to adhere to many of the health and safety measures that we have grown accustomed to over the past two years.

“This is important to maintain the current state of stability that we are witnessing.

“We also advise people to continue sanitising their hands and using hand sanitisers. We have noticed that some members of the community have become neglectful with regular hand washing and sanitising. These are simple practices that remain very important for everyone’s safety.”

Dr Farida said residents should avoid crowded areas and must ensure they wear masks properly while shopping.

“During Ramadan, we recommend avoiding visiting family and friends if you have any respiratory symptoms until you are sure that you are Covid-free and have tested negative.”

She said people should self isolate and avoid visiting family and friends or going to the mosque for prayers until they get a negative test result.

“The majority of the elderly are vaccinated and some have had Covid and have recovered but that doesn’t mean that we should be less careful and continue visiting them if we suspect that we have Covid ourselves.”

Dr Al Hosani said people should also follow safety rules at mosques.

“Thankfully now prayers can be done at the mosque which reflects the current state of stability that the country is witnessing but again, it is very important to continue wearing the mask and to bring your own prayer mat as well as maintain social distancing.”

For women going to the Tarawih prayers for the first time in two years, she advised them not to bring their children to the mosque.

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

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

Updated: April 07, 2022, 9:08 AM