• FILE PHOTO: A picture taken from the camera of the lunar landing spacecraft Luna-25 during its flight to the moon shows the mission emblem and the bucket of the lunar manipulator complex, August 15, 2023. Roscosmos/Handout via REUTERS ATTENTION EDITORS - THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. MANDATORY CREDIT. / File Photo
    FILE PHOTO: A picture taken from the camera of the lunar landing spacecraft Luna-25 during its flight to the moon shows the mission emblem and the bucket of the lunar manipulator complex, August 15, 2023. Roscosmos/Handout via REUTERS ATTENTION EDITORS - THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. MANDATORY CREDIT. / File Photo
  • An image of the Moon captured by Russia's Luna-25 landing module on August 17, 2023. Photo: Roscosmos / Reuters
    An image of the Moon captured by Russia's Luna-25 landing module on August 17, 2023. Photo: Roscosmos / Reuters
  • A Russian Soyuz rocket carries the Luna-25 lunar landing module to space on August 11, 2023. Photo: Roscosmos / AP
    A Russian Soyuz rocket carries the Luna-25 lunar landing module to space on August 11, 2023. Photo: Roscosmos / AP
  • India's Launch Vehicle Mark-III rocket carries the Chandrayaan-3 lunar landing spacecraft to space on July 14, 2023. Photo: Isro / EPA
    India's Launch Vehicle Mark-III rocket carries the Chandrayaan-3 lunar landing spacecraft to space on July 14, 2023. Photo: Isro / EPA
  • An image of the Moon captured by India's Chandrayaan-3 lunar spacecraft during a lunar orbit insertion on August 5, 2023. Photo: Isro / Reuters
    An image of the Moon captured by India's Chandrayaan-3 lunar spacecraft during a lunar orbit insertion on August 5, 2023. Photo: Isro / Reuters
  • Students wave Indian flags and surround a banner showing the Chandrayaan-3 spacecraft in Ahmedabad on August 12, 2023. AFP
    Students wave Indian flags and surround a banner showing the Chandrayaan-3 spacecraft in Ahmedabad on August 12, 2023. AFP

Russia's Luna-25 spacecraft crashes on Moon's surface


Sarwat Nasir
  • English
  • Arabic

Russia's first Moon mission in 50 years has failed after its Luna-25 landing module crashed on the lunar surface.

The country's space agency Roscosmos said on Sunday that it had not received a signal from the lander.

It was scheduled to make a landing attempt on Monday at the lunar south pole, a region that has not been explored previously.

There was a problem with a manoeuvre carried out on Saturday, Roscosmos said.

“At about 14.57 Moscow time, communication with the Luna-25 was interrupted,” it said on Telegram.

“The measures taken on August 19 and 20 to search for the device and get into contact with it did not produce any results.

“According to the results of the preliminary analysis, due to the deviation of the actual parameters of the trajectory from the calculated ones, the device switched to an off-design orbit and ceased to exist as a result of a collision with the lunar surface.”

Roscosmos said further investigations would be carried out to determine the cause of the crash.

India's Chandrayaan-3 mission is going as planned, with the country's Vikram craft expected to attempt a soft landing on the Moon on August 23.

Only the US, the Soviet Union and China have carried out a soft lunar landing.

The manoeuvre has a success rate of less than a 50 per cent.

Because the Moon does not have an atmosphere, parachutes cannot be used to slow landers down during a landing attempt, as they are on Earth and Mars.

Instead, landers use propulsion systems to brake and adjust position to touch down gently.

Technical problems and the lunar terrain, including craters and rocks, can also pose challenges for space agencies.

Israel's attempted lunar landing in 2019 failed because of a technical glitch.

Japanese company ispace reported an unsuccessful Moon mission this year when its Hakuto-R lander, which was carrying the UAE's Rashid rover, crashed on the lunar surface.

The company blamed a software issue.

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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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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The studios taking part (so far)
  1. Punch
  2. Vogue Fitness 
  3. Sweat
  4. Bodytree Studio
  5. The Hot House
  6. The Room
  7. Inspire Sports (Ladies Only)
  8. Cryo
Updated: August 21, 2023, 4:39 AM