• Afghan women display placards and chant slogans during a protest called ‘Stop Hazara genocide’ a day after a suicide bomb attack at a learning centre, in Kabul. AFP
    Afghan women display placards and chant slogans during a protest called ‘Stop Hazara genocide’ a day after a suicide bomb attack at a learning centre, in Kabul. AFP
  • Taliban security forces arrive as women march during the protest. AFP
    Taliban security forces arrive as women march during the protest. AFP
  • The demonstration took place after a suicide attacker blew himself up in a Kabul study hall as hundreds of pupils were taking tests in preparation for university entrance exams.
    The demonstration took place after a suicide attacker blew himself up in a Kabul study hall as hundreds of pupils were taking tests in preparation for university entrance exams.
  • The area where the attack took place is home to the minority Hazara community.
    The area where the attack took place is home to the minority Hazara community.
  • Protesters later gathered in front of the hospital and chanted slogans as dozens of heavily armed Taliban, some carrying rocket-propelled-grenade launchers, kept watch.
    Protesters later gathered in front of the hospital and chanted slogans as dozens of heavily armed Taliban, some carrying rocket-propelled-grenade launchers, kept watch.
  • The aftermath of the suicide bombing of the education centre in Kabul. AP
    The aftermath of the suicide bombing of the education centre in Kabul. AP
  • A Taliban fighter inside the education centre. AP
    A Taliban fighter inside the education centre. AP
  • Security personnel secure the area outside the education centre, where students were sitting mock university entrance exams. AFP
    Security personnel secure the area outside the education centre, where students were sitting mock university entrance exams. AFP
  • Officials said dozens of people were killed and injured in the blast. AFP
    Officials said dozens of people were killed and injured in the blast. AFP
  • Afghans on the streets outside Mohammad Ali Jinah Hospital following the suicide attack. Reuters
    Afghans on the streets outside Mohammad Ali Jinah Hospital following the suicide attack. Reuters
  • A Taliban fighter stands guard near the scene of the blast. AFP
    A Taliban fighter stands guard near the scene of the blast. AFP
  • Mohammad Ali Jinah Hospital, where some of the victims were taken. Reuters
    Mohammad Ali Jinah Hospital, where some of the victims were taken. Reuters
  • Taliban gunmen guard the site of the attack at the learning centre in Dasht-e-Barchi. AFP
    Taliban gunmen guard the site of the attack at the learning centre in Dasht-e-Barchi. AFP
  • Relatives and medics carry a wounded girl from an ambulance outside a hospital in Kabul. AFP
    Relatives and medics carry a wounded girl from an ambulance outside a hospital in Kabul. AFP
  • The aftermath of the blast at a learning centre in Kabul. Photo: @taahir_khan / Twitter
    The aftermath of the blast at a learning centre in Kabul. Photo: @taahir_khan / Twitter
  • A woman arrives at a hospital in Kabul to look for a relative after the attack. AFP
    A woman arrives at a hospital in Kabul to look for a relative after the attack. AFP
  • A wounded man is brought to a hospital in Kabul following the bombing. AFP
    A wounded man is brought to a hospital in Kabul following the bombing. AFP
  • Taliban fighters stand guard outside a hospital in Kabul as people gather to search for relatives. AFP
    Taliban fighters stand guard outside a hospital in Kabul as people gather to search for relatives. AFP

Kabul blast: suicide bomber kills 19, mostly women, at education centre


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At least 19 people were killed in a suicide attack at an education centre in Kabul where hundreds of students were preparing for university entrance exams on Friday morning.

The attack happened at the Kaj Education Centre in Dasht-e-Barchi, a mainly Hazara area in the west of the Afghan capital.

“Two suicide attackers entered the centre and killed two male and a female guard at the main gate. One of them blew himself up at the girls' section,” Mohammad Taqi, a teacher who survived the attack, told The National.

“Most of those killed are our girl students, while many male students are injured. In addition, at least one teacher is wounded.”

Kabul police said 19 people were killed and 27 others injured, but Mr Taqi and other witnesses said the number of casualties could be much higher.

Mr Taqi said there were about 500 students at the centre when the attackers struck.

“Casualties are high but we don't know the exact number,” he said.

Hospitals in the area said they were instructed by the Taliban authorities not to share information.

Taliban chief spokesman Zabihullah Mujahid said: “Necessary measures will be taken to find and punish the perpetrators of this attack”.

Security teams were sent to the scene to investigate, said Interior Ministry spokesman Abdul Nafy Takor.

Social media footage showed bloodied victims being carried away from the scene.

Ghulm Sadiq, a resident of the area, said he was at home when he heard a loud noise and went outside to see smoke rising from the centre.

“My friends and I were able to move around 15 wounded and nine dead bodies from the explosion site,” Mr Sadiq told Reuters.

“Other bodies were lying under chairs and tables inside the classroom.”

A hospital source said 23 people had been killed, while a Taliban source said 33 people had died.

Relatives of the pupils rushed to hospitals in the area, where ambulances were arriving with victims, and lists of the dead and wounded were posted on the walls.

“We didn't find her here,” a woman looking for her sister told AFP at one of the hospitals.

“She was 19 years old.

“We are calling her but she's not responding.”

The Taliban forced relatives to move away from one hospital for fear of a follow-up attack on the crowd outside.

Unicef Afghanistan said it was appalled by the attack, which was also condemned by the UN Assistance Mission in Afghanistan and the US, German and Iranian embassies.

“Violence in or around education establishments is never acceptable,” Unicef said.

No one claimed responsibility for the attack, the latest in a steady stream of violence since the Taliban seized power in Afghanistan just over a year ago.

ISIS, a rival of the Taliban, has attacked mosques and worshippers, especially members of Afghanistan’s Shiite community.

Dasht-e-Barchi has been the scene of numerous attacks in recent years.

Six people were killed at a high school in the area in April. In May last year, 85 died in a bombing at a girls' school in the area.

In May 2020, gunmen killed 24 women and children at a Medecins Sans Frontieres maternity ward in Dasht-e-Barchi.

Afghanistan’s Hazara minority are often prime targets of terror attacks and face persecution from both ISIS and the Taliban.

“We are continuously targeted at our mosques and our education centres but no one cares much about us,” Ali Reza, a resident of Dasht-e-Barchi, told The National.

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.

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10. Substance and CbC reporting focus

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: October 01, 2022, 5:07 AM