DUBAI // Members of the country’s leadership and several senior sheikhs have announced plans to perform Eid Al Fitr prayers and meet wellwishers.
Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, will perform Eid Al Fitr prayers at the Sheikh Zayed Grand Mosque in Abu Dhabi.
He will be joined by other sheikhs, ministers and senior officials and will receive wellwishers at Al Mushrif Palace, in the capital, following the service.
On Wednesday evening Sheikh Mohammed exchanged Eid greetings with the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al Saud, of Saudi Arabia, the emir of Kuwait, Sheikh Sabah Al Ahmad Al Jaber Al Sabah, and Sheikh Nawaf Al Ahmad Al Jaber Al Sabah, the Crown Prince of Kuwait.
Sheikh Mohammed conveyed the greetings of the President, Sheikh Khalifa, on the occasion.
Sheikh Mohammed bin Rashid, Vice President, Prime Minister and Ruler of Dubai, will attend prayers at Zabeel Mosque before receiving people at Zabeel Palace.
Sheikh Sultan bin Mohammed Al Qasimi, Supreme Council Member and Ruler of Sharjah, along with officials and citizens will perform prayers at Al Badee Musalla in Sharjah.
Sheikh Sultan will then meet wellwishers that will include other sheikhs and diplomats to members of the public at Al Basee Al Amir Palace.
Sheikh Tahnoun bin Mohammed, the Abu Dhabi Ruler’s Representative in the Eastern Region, will perform prayers at Al Noor Mosque in Al Ain and then meet wellwishers at Ghariba Palace in Al Ain.
Sheikh Tahnoun had also met and exchanged Eid greetings with Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, at his palace in Al Ain on Wednesday evening.
They prayed for the good health and prosperity of Sheikh Khalifa and Sheikh Mohammed bin Zayed.
Sheikh Tahnoun also hosted an iftar banquet that was attended by sheikhs and senior officials.
newsdesk@thenational.ae
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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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