• The damaged structure of Hayat Hotel in Mogadishu after Al Shabab terrorists ended a 30-hour siege. AFP
    The damaged structure of Hayat Hotel in Mogadishu after Al Shabab terrorists ended a 30-hour siege. AFP
  • The death toll from the siege by the Al Qaeda-linked militants rose to 21 on Sunday, Health Minister Ali Haji Adan said. AFP
    The death toll from the siege by the Al Qaeda-linked militants rose to 21 on Sunday, Health Minister Ali Haji Adan said. AFP
  • Security forces and others gather in front of the hotel, which was stormed by gunmen on Friday evening. AP
    Security forces and others gather in front of the hotel, which was stormed by gunmen on Friday evening. AP
  • Dozens of people were wounded in the gun and bomb attack. AFP
    Dozens of people were wounded in the gun and bomb attack. AFP
  • Police and military officials comb the scene of an al Qaeda-linked al Shabaab group militant attack, in Mogadishu, Somalia August 21, 2022. REUTERS / Feisal Omar
    Police and military officials comb the scene of an al Qaeda-linked al Shabaab group militant attack, in Mogadishu, Somalia August 21, 2022. REUTERS / Feisal Omar
  • The attack began with a blast caused by a suicide bomber who forced his way into the hotel along with gunmen. AP
    The attack began with a blast caused by a suicide bomber who forced his way into the hotel along with gunmen. AP
  • Minutes later, a second explosion struck as rescuers, security forces and civilians rushed to help the wounded. AP
    Minutes later, a second explosion struck as rescuers, security forces and civilians rushed to help the wounded. AP
  • Somali Police Commissioner Gen Abdi Hassan Hijar announces the end of the siege. AFP
    Somali Police Commissioner Gen Abdi Hassan Hijar announces the end of the siege. AFP
  • Friday's attack was the first such major incident since President Hassan Sheikh Mohamud took office in May. AFP
    Friday's attack was the first such major incident since President Hassan Sheikh Mohamud took office in May. AFP
  • A view of the damage to the hotel. Al Shabab militants have carried out several attacks in Somalia since Mr Mohamud took office. Reuters
    A view of the damage to the hotel. Al Shabab militants have carried out several attacks in Somalia since Mr Mohamud took office. Reuters
  • An ambulance races to the scene of the attack. Reuters
    An ambulance races to the scene of the attack. Reuters
  • An area close to the hotel is cordoned off. Reuters
    An area close to the hotel is cordoned off. Reuters
  • Security forces keep guard near the hotel.
    Security forces keep guard near the hotel.
  • Smoke rises after a bomb went off at the hotel, shortly after the siege began. Getty
    Smoke rises after a bomb went off at the hotel, shortly after the siege began. Getty

Somalia hotel siege: 21 people killed after Al Shabab attack


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  • Arabic

Somali forces ended a hotel siege in the Somali capital on Sunday with the rescue of 106 hostages.

The death toll from the 30-hour siege by Al Qaeda-linked militants in Mogadishu rose to 21 on Sunday, Health Minister Ali Haji Adan said.

Somalis were anxiously awaiting updates on missing relatives as emergency workers cleared the area following the attack by Al Shabab terrorists at the Hayat Hotel.

Mr Adan said 117 people were wounded in the siege, which began on Friday evening.

Police commissioner Abdi Hijar said on Sunday that children and women were among the 106 rescued during the siege, which ended at about midnight.

As bullets and bombs destroyed parts of the hotel, security forces searched for civilians, finding three young children who had hidden inside a toilet.

"The casualties mostly happened in the early hours of the attack, after that security forces spent time rescuing people individually and room by room," Mr Hijar said.

Mohamed Ali, a military officer at the scene, told Reuters that “we are still investigating the explosions of many plastic bags that have been scattered around the hotel".

French news agency AFP reported that all the gunmen had been killed, citing a security commander.

The hotel took heavy damage during the gun and bomb attack, with parts of the building collapsing in the battle.

It left many people to worry about loved ones who may have been trapped in the rubble, with dozens gathering near the hotel on Sunday morning to await news.

Businessman Muktar Adan told AFP his brother was inside the hotel when the attack started.

He said he was waiting for permission to enter the premises and look for his sibling.

"My brother was inside the hotel the last time we heard from him, but his phone is switched off now and we don't know what to expect," he said.

Police and military officials comb the scene of an Al Qaeda-linked Al Shabaab group militant attack in Mogadishu. Reuters
Police and military officials comb the scene of an Al Qaeda-linked Al Shabaab group militant attack in Mogadishu. Reuters

Said Nurow said he was worried about his friend who was a guest at the property.

"I hope... (he) is alive, he stayed in the hotel according to the last information we got from his sister," he said.

Friday's attack was the first such major incident since President Hassan Sheikh Mohamud took office in May.

Al Shabab, which claimed responsibility for the attack, has been fighting to topple the Somali government for more than a decade.

The hotel was used as a regular meeting spot for government officials. Dozens of people were inside when gunmen stormed the property.

Somalia's allies, including the US, UK and Turkey, as well as the UN, have strongly condemned the attack. The African Union Transition Mission in Somalia, the African Union force helping Somali forces to take over primary responsibility for security by the end of 2024, did likewise.

Earlier this month, Washington announced its forces had killed 13 Al Shabab operatives in an air strike. This was the latest strike since President Joe Biden ordered the re-establishment of a US troop presence in Somalia, reversing a decision by his predecessor Donald Trump.

Somali Police Commissioner Gen Abdi Hijar announces the end of a deadly 30-hour siege by Al Shabab extremists at Hayat Hotel in Mogadishu. AFP
Somali Police Commissioner Gen Abdi Hijar announces the end of a deadly 30-hour siege by Al Shabab extremists at Hayat Hotel in Mogadishu. AFP

Mr Mohamud said last month that ending the insurrection required more than a military approach, but that his government would negotiate with the group only when the time was right.

Police said the attack began with a blast caused by a suicide bomber who forced his way into the hotel along with gunmen.

Minutes later, a second explosion struck as rescuers, security forces and civilians rushed to help the injured, witnesses said.

Al Shabab spokesman Abdiaziz Abu-Musab told the group's Andalus radio earlier on Saturday that its forces had "inflicted heavy casualties".

Al Shabab has carried out several attacks in Somalia since Mr Mohamud took office, and last month launched strikes on the Ethiopian border.

The militants were driven out of Mogadishu in 2011. However, they still control parts of countryside and retain the ability to launch deadly strikes, often attacking hotels and restaurants.

The deadliest attack occurred in October 2017 when a lorry packed with explosives blew up in Mogadishu, killing 512 people.

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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

Awar Qalb

Director: Jamal Salem

Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman

Two stars

Updated: August 22, 2022, 5:38 AM