Members of Taliban forces gather around a picture of their leader Mawlawi Hibatullah Akhundzada, in Kabul on August 25, 2021. Reuters
Members of Taliban forces gather around a picture of their leader Mawlawi Hibatullah Akhundzada, in Kabul on August 25, 2021. Reuters
Members of Taliban forces gather around a picture of their leader Mawlawi Hibatullah Akhundzada, in Kabul on August 25, 2021. Reuters
Members of Taliban forces gather around a picture of their leader Mawlawi Hibatullah Akhundzada, in Kabul on August 25, 2021. Reuters

Taliban leader Mawlawi Akhundzada makes first public appearance


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Taliban supreme leader Mawlawi Hibatullah Akhundzada has made a rare public appearance in an address to supporters in the southern Afghan city of Kandahar, the group announced on Sunday.

Akhundzada has been the spiritual chief of the movement since 2016 but has remained a reclusive figure, even after his group seized power in Afghanistan in August following the collapse of the western-backed government.

Not known for his prowess on the battlefield, having preferred a life of religious and legal study, Akhundzada's low profile has fed speculation about his role in the new Taliban government after they took over Kabul in mid-August – and even rumours of his death.

On Saturday, he visited the Darul Uloom Hakimah madrassa to "speak to his brave soldiers and disciples", according to the introduction to an audio recording circulated by Taliban social media accounts.

Akhundzada – referred to as “Amirul Momineen” or commander of the faithful – gives a religious message.

Taliban leader Mullah Haibatullah Akhundzada in an undated photograph posted on a Taliban twitter feed on May 25, 2016, and identified separately by several Taliban officials. Social Media, file
Taliban leader Mullah Haibatullah Akhundzada in an undated photograph posted on a Taliban twitter feed on May 25, 2016, and identified separately by several Taliban officials. Social Media, file

The speech did not touch on politics, but sought God's blessing for the Taliban leadership.

"May God reward the oppressed people of Afghanistan who fought the infidels and the oppressors for 20 years," Akhundzada said in the recording. "My intention here is to pray for you and you pray for me".

In the 10-minute recording, he prays for the dead Taliban members, wounded fighters and the success of officials involved in the "big test" of rebuilding what they call the Islamic Emirate of Afghanistan.

"Let's pray that we come out of this big test successfully. May Allah help us stay strong," he said.

There was tight security at the event and no photographs or video have emerged.

Akhundzada is thought to have been selected to serve more as a spiritual figurehead than a military commander, but his unusually public statements will fuel speculation that he now plans to take a more central role in leading the new government.

He rose from low-profile religious figure to leader of the Taliban in a swift transition of power after a 2016 US drone strike killed his predecessor, Mullah Akhtar Mansour.

Believed to be in his fifties at the time he took over, he is from Afghanistan’s southern province of Kandahar – once the seat of power for the Taliban's government in the late 1990s.

  • A Taliban fighter prays next to a demonstration organised by the Afghan Society of Muslim Youth, demanding the release of frozen international money in Kabul, Afghanistan. AP Photo
    A Taliban fighter prays next to a demonstration organised by the Afghan Society of Muslim Youth, demanding the release of frozen international money in Kabul, Afghanistan. AP Photo
  • A Taliban fighter and a group of Afghan men attend Friday prayers in Kabul. AP Photo
    A Taliban fighter and a group of Afghan men attend Friday prayers in Kabul. AP Photo
  • Taliban soldiers in Bagram Air Base in Parwan. Reuters
    Taliban soldiers in Bagram Air Base in Parwan. Reuters
  • Taliban soldiers Seifatollah and Vasighollah stand in a prison in Bagram Air Base. Reuters
    Taliban soldiers Seifatollah and Vasighollah stand in a prison in Bagram Air Base. Reuters
  • Taliban patrol Kabul. EPA
    Taliban patrol Kabul. EPA
  • Vahdat, a Taliban soldier and former prisoner, stands next to exercise equipment in Bagram Air Base. Reuters
    Vahdat, a Taliban soldier and former prisoner, stands next to exercise equipment in Bagram Air Base. Reuters
  • A Taliban fighter stands guard near Zanbaq Square in Kabul. AFP
    A Taliban fighter stands guard near Zanbaq Square in Kabul. AFP
  • Taliban fighters police a road in Herat. AFP
    Taliban fighters police a road in Herat. AFP

Before taking charge, he was one of Mansour’s deputies alongside Sirajuddin Haqqani, leader of the feared Haqqani network based out of eastern Afghanistan.

Several senior Taliban sources have said Mansour bequeathed Akhundzada the leadership in his will, though some observers have argued in the past that dynastic succession is against the Taliban’s ideology.

After being appointed leader, he secured the backing of Al Qaeda chief Ayman Al Zawahiri, who showered the cleric with praise - calling him "the emir of the faithful".

This endorsement by Osama bin Laden's heir helped seal his credentials with the Taliban's long-time allies.

Akhundzada was tasked with unifying a Taliban movement that briefly fractured during the bitter power struggle after Akhtar's assassination, and the revelation that the leadership had hidden the death of their founder Mullah Omar for years.

His public profile has largely been limited to the release of messages during Islamic holidays, and Akhundzada is believed to spend most of his time in Kandahar, the main city in the Taliban's southern Afghan heartland.

His last message was on September 7, when he told the newly appointed Taliban government in Kabul to uphold sharia law as they govern Afghanistan.

Last week, Mullah Yussef Wafa, the Taliban governor of Kandahar and a close ally of Akhundzada, told AFP he was in regular contact with his mysterious chief.

"We have regular meetings with him about the control of the situation in Afghanistan and how to make a good government," he said in an interview.

"As he is our teacher, and everyone's teacher, we are trying to learn something from him," he added.

"He gives advice to every leader of Islamic Emirate of Afghanistan and we are following his rules, advice, and if we have a progressive government in the future it's because of his advice."

Meanwhile, the UN has said that Afghanistan is heading towards a humanitarian disaster, with half of the country’s population struggling to find enough food.

The Taliban have struggled to replace services provided by the western-backed government that they overthrew in August. Donors have since cut back on funding to Afghanistan’s aid-dependent economy.

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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