UAE legal Q&As: Can I visit the UAE after having previously been deported for possessing drugs?


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Q: A few days ago I made a call from Australia to an HR department of a company that a friend of mine was working at, on behalf of his concerned family. They have been holding his passport since he started working there in February and are refusing to hand it back to him, even after he resigned. I called without my friend's knowledge and I was doing so to try to get some answers. I politely advised that they have no right to hold a person's passport. The lady was quite rude, indicating that I should stay out of matters that don't concern me and would not confirm that they would hand back my friend's passport. Unfortunately, I lost my temper and referred to her with an expletive and told her that the appropriate embassy and media would be contacted. My friend called me later and checked with me what I had done. He said that the same HR staff called him and said that the company would file a complaint with police against him because of my words. Considering that the company is illegally holding not only his passport, but many others too, can my friend be held accountable and punished for my wrongdoing, of which he had no knowledge, when the company is also breaking the law?

A: No person can be held accountable for a crime committed by another person, so any penalty can only be inflicted on you and not your friend, unless it can be proved that he was involved.

I’m a British citizen who, in 2008, was sentenced for being in possession of a small amount of marijuana. After three months in jail I was deported back to the UK. At the time of my release Dubai Immigration told me that I could return after one year. Do you know if this is correct and I can fly back to Dubai for a holiday or, alternatively, can I fly from the UK to either Abu Dhabi or Dubai while transiting to another country?

A lawyer would have to take your passport details and old residency visa (if you were a resident) and cross-check your details with police, the courts and the residency department to find out your current status.

Q: I attended court in Al Ain recently to appeal against a fine for not completing the visa process for my three-year-old son. It was a genuine mistake that I had hoped to explain to the judge. But at court I did not hear my name being called (the microphone was not working properly, I think). Afterwards, I learnt that the judge had reduced the fine but I feel that it would have been much less if I'd had the opportunity to speak to the judge. I really can't afford to pay even the reduced fine. Is there any way I can arrange to see the judge to argue my case?

A: You should speak to a lawyer and provide them with the documents related to the case to find out whether your case can be appealed at a higher court, or, if not, what can be done to help you. But you may also go to court and request to see the judge and explain your situation to him directly.

Yousef Al Bahar is an advocate at Al Bahar & Associates Advocates and Legal Consultants. If you have a question for Mr Al Bahar, please email it to newsdesk@thenational.ae with the subject line “Know the law”.

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Our family matters legal consultant

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Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Getting there:

Flying to Guyana requires first reaching New York with either Emirates or Etihad, then connecting with JetBlue or Caribbean Air at JFK airport. Prices start from around Dh7,000.

 

Getting around:

Wildlife Worldwide offers a range of Guyana itineraries, such as its small group tour, the 15-day ‘Ultimate Guyana Nature Experience’ which features Georgetown, the Iwokrama Rainforest (one of the world’s four remaining pristine tropical rainforests left in the world), the Amerindian village of Surama and the Rupununi Savannah, known for its giant anteaters and river otters; wildlifeworldwide.com

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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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