A passenger has his temperature checked at Murtala Muhammed International Airport in Lagos. AP
A passenger has his temperature checked at Murtala Muhammed International Airport in Lagos. AP
A passenger has his temperature checked at Murtala Muhammed International Airport in Lagos. AP
A passenger has his temperature checked at Murtala Muhammed International Airport in Lagos. AP

UAE aviation authority responds to Nigerian minister over passenger ban


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The UAE's General Civil Aviation Authority (GCAA) said it would work with countries around the world to open up air routes, following remarks from Nigeria's aviation minister about a ban on passenger services.

In a statement to state news agency Wam, the GCAA said it would "continue to work tirelessly with its international counterparts to find ways to facilitate travel without compromising public health and safety, and in line with international aviation standards".

Passenger services between UAE and Nigeria have been subject to restrictions since March. People travelling to and from Lagos and Abuja will not be accepted for travel, nor customers who have been to, or connected through, the west African country in the past 14 days.

UAE authorities have made a number of difficult but necessary decisions throughout this pandemic to protect the health of those in the country
General Civil Aviation Authority

South Africa, where the highly infectious Beta variant of Covid-19 was first reported, has also been subject to UAE-imposed restrictions.

Last week, Nigeria's Aviation Minister Hadi Sirika claimed in an article that his country had been unfairly singled out by the UAE flight restrictions, and by Emirates Airline.

"In this respect, the GCAA looks forward to reviewing constructive responses from the relevant authorities in Nigeria, following the consultations held between the UAE embassy and Nigerian officials over recent months," the GCAA statement issued on Sunday said.

UAE authorities "have made a number of difficult but necessary decisions throughout this pandemic to protect the health of those in the country".

This included special measures to restrict travel between the UAE and countries "where the Covid-19 situation is especially concerning".

To date, 2.3 million tests have been carried out in Nigeria, which has a population of 201 million.

A total of 3,397,472 vaccine doses have been administered, with 1,155,810 people fully vaccinated, or 0.58 per cent of the population.

"This list of countries is subject to regular review and change," the GCAA said.

"These decisions have been taken after reviewing the prevalence of concerning variants, the number of passengers arriving from each country who subsequently test positive for Covid-19, and the integrity of domestic testing facilities."

GCAA said the UAE had not given certain airlines any exemptions from these measures.

"The UAE government continues to coordinate with the Nigerian government and to closely monitor the current situation and will proceed with updated measures that are in the best interests of the safety and well-being of citizens, residents and visitors," the GCAA 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

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Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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Born in Dubai in 1994
Her father is a retired Emirati police officer and her mother is originally from Kuwait
She Graduated from the American University of Sharjah in 2015 and is currently working on her Masters in Communication from the University of Sharjah.
Her favourite film is Pacific Rim, directed by Guillermo del Toro

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Updated: July 06, 2021, 4:50 AM