• Plumes of smoke rise into the sky after fighting between the Taliban and Afghan security personnel in Kandahar, Afghanistan, southwest of Kabul, on Thursday, Aug. 12, 2021. (AP Photo / Sidiqullah Khan)
    Plumes of smoke rise into the sky after fighting between the Taliban and Afghan security personnel in Kandahar, Afghanistan, southwest of Kabul, on Thursday, Aug. 12, 2021. (AP Photo / Sidiqullah Khan)
  • Taliban fighters stand guard in Kunduz city, northern Afghanistan. The militants have ramped up their push across much of the country in recent weeks.
    Taliban fighters stand guard in Kunduz city, northern Afghanistan. The militants have ramped up their push across much of the country in recent weeks.
  • A Taliban fighter brandishes a rocket-propelled grenade launcher in Herat, Afghanistan's third-biggest city, after besieged government forces pulled out.
    A Taliban fighter brandishes a rocket-propelled grenade launcher in Herat, Afghanistan's third-biggest city, after besieged government forces pulled out.
  • Taliban fighters in Herat. The US and UK have told their citizens to leave Afghanistan. The insurgents have also taken Pul-e-Alam in Logar province, just 50km south of Kabul.
    Taliban fighters in Herat. The US and UK have told their citizens to leave Afghanistan. The insurgents have also taken Pul-e-Alam in Logar province, just 50km south of Kabul.
  • Taliban fighters stand on an abandoned military vehicle in Herat, on the same day insurgents also took Kandahar, Afghanistan's second-biggest city.
    Taliban fighters stand on an abandoned military vehicle in Herat, on the same day insurgents also took Kandahar, Afghanistan's second-biggest city.
  • A Taliban fighter on the back of a motorcycle after the extremist group entered Herat.
    A Taliban fighter on the back of a motorcycle after the extremist group entered Herat.
  • A Taliban convoy enters Herat. The group has also taken Lashkar Gah, capital of southern province Helmand.
    A Taliban convoy enters Herat. The group has also taken Lashkar Gah, capital of southern province Helmand.
  • Taliban extremists gather in the main square after taking control of Kandahar.
    Taliban extremists gather in the main square after taking control of Kandahar.
  • Despite the major setback of losing Kandahar, the government still holds Kabul and says it is determined to resist the Taliban advance.
    Despite the major setback of losing Kandahar, the government still holds Kabul and says it is determined to resist the Taliban advance.

Taliban 'arrive at Kabul's doorstep' after capture of Pul-i-Alam


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The Taliban have scored yet more battlefield victories across Afghanistan and are quickly closing in on Kabul as the country's western-trained security forces surrender en masse after putting up little resistance.

The hardliners captured Pul-i-Alam in Logar province on Friday, bringing them within 60 kilometres of Kabul's southern city limits. In the past eight days, the Taliban have taken control of half of Afghanistan’s 34 provinces and conquered at least 18 of its provincial capitals.

Senior Afghan security officials told The National the government is deeply concerned by the successive losses and questions are swirling over how long President Ashraf Ghani can stay in power.

“We are very worried about the recent development, particularly in the eastern region. Unfortunately, we lost Pul-i-Alam today and that has brought the terrorists to Kabul’s doorstep,” one official said.

“They have been fighting all morning, but as of now, the Taliban have control of Pul-i-Alam. They breached the city gates and have taken over government buildings,” Mohammed Mumtaz, a 37-year-old resident of Logar, told The National.

“There is just one military base that they don’t control, where the Afghan forces have been cornered and are fighting from. If that falls, it will be a big loss to the government because it holds a significant amount of weapons and ammunition,” he added.

After capturing the city centre, the Taliban captured Abdul Qayyum Rahimi, Logar's provincial governor.

“He had been fighting alongside the Afghan forces and the people's uprising. He fought bravely. The chief of [the National Directorate of Security] is still fighting,” Mr Mumtaz said.

There was little local resistance in Logar, Mr Mumtaz observed.

“Unfortunately, after the Taliban declared victory in Pul-i-Alam, I saw some locals cheer for the Taliban because some of them have suffered at the hands of Afghan forces and see the Taliban as a better option,” he said.

The US military has previously said Kabul could come under insurgent pressure within 30 days, but even that time frame seems too generous given the Taliban's near-hourly victories.

They have already taken over much of the north and west of the country. And in the south, the militants swept through three provincial capitals on Friday.

Attaullah Afghan, the head of the provincial council in Helmand, said that the Taliban had captured Lashkar Gah following weeks of heavy fighting and raised their white flag over government buildings. He said that three national army bases outside of the city remain under control of the government.

Atta Jan Haqbayan, the provincial council chief in Zabul province, said the local capital of Qalat fell and that officials were in a nearby army camp preparing to leave.

Bismillah Jan Mohammed and Qudratullah Rahimi, officials from Uruzgan province, said local leaders had surrendered Tirin Kot. Taliban fighters paraded through a main square there, driving a Humvee and a pickup seized from Afghan security forces.

In the country’s west, meanwhile, Fazil Haq Ehsan, head of the provincial council in Ghor province, said its capital, Feroz Koh, also had also fallen to the insurgents.

The fall of Logar comes a day after the Taliban seized control on Thursday of two important provincial capitals, Kandahar and Herat, Afghanistan's second- and third-largest cities that and former government strongholds.

Afghan commandos have resisted the Taliban in some parts of the country but many soldiers have fled or surrendered without firing a shot.

Despite its mounting losses, the government was determined to resist the Taliban advance, Afghan Vice President Amrullah Saleh said, after a meeting of the National Security Council headed by President Ashraf Ghani.

“It was decided with conviction and resolve that we stand firm against the Taliban terrorists and do everything to strengthen the national resistance by all means and ways. Period,” Mr Saleh wrote on Twitter.

The Taliban's long military campaign picked up pace three months ago when US and Nato troops accelerated their withdrawal from Afghanistan. They have now captured over 240 districts and taken control of at least a dozen provincial capitals.

The senior security officials said the government intended to defend and continue to mobilise local “uprising groups” to stop the Taliban's advance.

“We had an extensive security meeting at the Presidential Palace today where we discussed further strategies, and we will also be working closely with the uprising groups to defeat the enemies of Afghanistan,” an official said.

However, in Herat, as in other places, the militants have been taking key leaders of uprising groups prisoner. Among them, Ismail Khan, a former mujahideen leader and local strongman, has been taken captive and has reportedly been forced to join the Taliban.

Ismail Khan, a veteran local commander leading militia resistance in Herat, Afghanistan, speaks to Taliban media while in custody. Taliban handout via Reuters
Ismail Khan, a veteran local commander leading militia resistance in Herat, Afghanistan, speaks to Taliban media while in custody. Taliban handout via Reuters

Several videos shared by the Taliban claim Mr Khan has surrendered and show fighters urging the veteran leader to join their group.

A representative of Mr Khan, however, said he had not joined the Taliban.

“[Mr Khan], through a group of religious scholars, has made a deal to stop the battles to prevent any civilian casualties. He has not surrendered to the Taliban,” Abdul Razaq Ahmadi, Mr Khan’s spokesman, told The National.

“We couldn’t count on the Afghan National Army [to support the fight against the Taliban], so in the end, it was agreed to not fight,” he explained.

He added he felt let down by the Afghan government.

“There wasn’t any other alternative,” he said.

Nato representatives held talks on Afghanistan on Friday, issuing a statement saying that member states are “deeply concerned about the high levels of violence caused by the Taliban’s offensive, including attacks on civilians, targeted killings and reports of other serious human rights abuses".

The swift gains have sent thousands of Afghan civilians streaming to the capital for safety and prompted the US and Britain to send in troops to support the removal of citizens and diplomatic staff.

UN agencies on Friday warned of a humanitarian catastrophe in Afghanistan as Taliban advances drive tens of thousands of people from their homes amid spreading hunger.

Meanwhile, three days of meetings in Qatar between key international players on Afghanistan ended on Thursday without significant progress.

Agencies contributed to this report

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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A foster couple or family must:

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  • not be younger than 25 years old
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  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
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Name: Hassan Mohsen Elhais

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

Updated: August 14, 2021, 1:14 PM