Drivers have had to contend with poor visibility across the Emirates in recent weeks. Victor Besa / The National
Drivers have had to contend with poor visibility across the Emirates in recent weeks. Victor Besa / The National
Drivers have had to contend with poor visibility across the Emirates in recent weeks. Victor Besa / The National
Drivers have had to contend with poor visibility across the Emirates in recent weeks. Victor Besa / The National

Sharjah bans lorries from roads during foggy weather


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Lorries and other heavy vehicles will be banned from travelling on Sharjah's roads during periods of fog.

Sharjah Police issued the directive on Friday as part of their efforts to bolster road safety when visibility is low.

Officials said drivers of such vehicles would be barred from internal and external roads until fog had cleared.

Motorists who ignore the ruling will be fined Dh500 and have four black points placed on their licence.

Heavy fog blankets the UAE:

  • Abu Dhabi was again shrouded in fog on Friday morning. Buildings on the Corniche could be seen emerging from the mist by these early risers taking a walk on the beach. Victor Besa / The National
    Abu Dhabi was again shrouded in fog on Friday morning. Buildings on the Corniche could be seen emerging from the mist by these early risers taking a walk on the beach. Victor Besa / The National
  • A gull flies by buildings illuminated by the rising sun as it begins to burn off the fog. Victor Besa / The National
    A gull flies by buildings illuminated by the rising sun as it begins to burn off the fog. Victor Besa / The National
  • A Corniche stroller takes a photo of the UAE flag as it emerges from the fog. Victor Besa / The National
    A Corniche stroller takes a photo of the UAE flag as it emerges from the fog. Victor Besa / The National
  • People ride their bicycles on the Corniche, where dense fog reduced visibility for road users. Victor Besa / The National
    People ride their bicycles on the Corniche, where dense fog reduced visibility for road users. Victor Besa / The National
  • A man strides out on a gloomy Corniche. Victor Besa / The National
    A man strides out on a gloomy Corniche. Victor Besa / The National
  • The fog and accompanying cool temperatures were welcomed by people doing their early-morning exercises on the Corniche. Victor Besa / The National
    The fog and accompanying cool temperatures were welcomed by people doing their early-morning exercises on the Corniche. Victor Besa / The National
  • Buildings in Corniche are shrouded in fog on Friday morning in Abu Dhabi. Victor Besa / The National
    Buildings in Corniche are shrouded in fog on Friday morning in Abu Dhabi. Victor Besa / The National
  • A car drives through the fog at Khalifa City, Abu Dhabi. Victor Besa / The National
    A car drives through the fog at Khalifa City, Abu Dhabi. Victor Besa / The National
  • A vehicle drives to the Corniche in the morning fog. Victor Besa / The National
    A vehicle drives to the Corniche in the morning fog. Victor Besa / The National
  • Motorists had to drive with special care on the E11 Highway towards Abu Dhabi city centre after fog descended for the second day in a row. Victor Besa / The National
    Motorists had to drive with special care on the E11 Highway towards Abu Dhabi city centre after fog descended for the second day in a row. Victor Besa / The National
  • A road sign warns drivers to take care during the dense fog, which lifted by mid-morning. Victor Besa / The National
    A road sign warns drivers to take care during the dense fog, which lifted by mid-morning. Victor Besa / The National

Morning commuters have been greeted by thick fog in recent weeks, prompting police to take action to reduce the risk of accidents.

Abu Dhabi Police implemented a similar ban on heavy vehicles last month.

The hazardous conditions have caused major disruption for drivers.

Last month, one person died and eight others were injured in a 19-vehicle pile-up in Abu Dhabi as heavy fog blanketed the capital.

Abu Dhabi Police said the accident was caused by drivers failing to take account of the poor visibility.

The force has regularly cut speed limits on many roads to 80kph during bouts of foggy weather.

Police announce speed changes on social media and on alerts sent by phone.

"Sharjah Police called on heavy vehicle and truck drivers to fully adhere to the decision to prevent this category of vehicles from driving during fog, and to take precautions and caution for their drivers, by applying correct measures that achieve the safety of road users," read a police statement on news agency Wam.

KYLIAN MBAPPE 2016/17 STATS

Ligue 1: Appearances - 29, Goals - 15, Assists - 8
UCL: Appearances - 9, Goals - 6
French Cup: Appearances - 3, Goals - 3
France U19: Appearances - 5, Goals - 5, Assists - 1

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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