• Tourists from Ukraine arrive at Dubai International Airport on flydubai flight on July 10. Courtesy: Dubai Media Office
    Tourists from Ukraine arrive at Dubai International Airport on flydubai flight on July 10. Courtesy: Dubai Media Office
  • The Covid-19 pandemic requires everyone to maintain hygiene protocols such as wearing a mask and social distancing. AFP
    The Covid-19 pandemic requires everyone to maintain hygiene protocols such as wearing a mask and social distancing. AFP
  • An Indian passenger carries a child as she waits for a repatriation flight from Dubai International Airport. AFP
    An Indian passenger carries a child as she waits for a repatriation flight from Dubai International Airport. AFP
  • Health workers test an Indian citizen at Dubai International Airport before he boards a repatriation flight. AFP
    Health workers test an Indian citizen at Dubai International Airport before he boards a repatriation flight. AFP
  • Medics screen passengers waiting to board repatriation flights at Dubai International Airport. AFP
    Medics screen passengers waiting to board repatriation flights at Dubai International Airport. AFP
  • Passengers heading for Dubai can now be tested for Covid-19 at a greater number of facilities after the Emirates airlines recognised more clinics outside the Pure Health network. Getty Images
    Passengers heading for Dubai can now be tested for Covid-19 at a greater number of facilities after the Emirates airlines recognised more clinics outside the Pure Health network. Getty Images

Transport

Residents outside the UAE for more than six months can return by March 31

The new rule represents a three-month extension on a previous deadline

Gillian Duncan
Gillian Duncan

January 07, 2021

  • English
  • Arabic

UAE residents who have been outside the country for more than six months will be allowed to return before March 31.

Under normal circumstances, residency visas automatically expire if the holder has been abroad for more than 180 days.

But an exception was made last year due to the pandemic, when tens of thousands of people were stuck outside the Emirates as countries across the world closed their borders to limit the spread of the virus.

A deadline requiring all those with lapsed visas to return had previously been set for December 31.

“If you hold a UAE resident visa and have stayed outside of the country for more than 180 days, you will be allowed to enter the UAE until March 31, 2021,” flydubai said on its website. “Without approval to return to Dubai, you will not be accepted for travel.”

Residents returning to Dubai require approval from the emirate’s General Directorate of Residency and Foreigners Affairs before they book their flights.

Air India Express, a budget carrier, also shared the update on social media.

“Passengers who have stayed outside Dubai for more than 180 days can return until March 31, 2021,” it said on Twitter.

Anyone who holds a residency visa issued by other emirates must confirm their return by completing a form on the ICA website before booking their flight.

“If you do not confirm your entry/re-entry to the UAE, you will not be accepted for travel,” Flydubai said.

Russia's Muslim Heartlands

Dominic Rubin, Oxford

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While you're here
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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