Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA

ISIS says it carried out Sikh temple attack in Kabul


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The extremist group ISIS has claimed responsibility for an attack on a Sikh temple in Afghanistan's capital on Saturday that killed one community member and a Taliban fighter.

In a post on Telegram, the Afghan branch of ISIS said the attack was in response to insults against the Prophet Mohammed — an apparent reference to remarks by officials of India's ruling party that have been condemned by many Muslim-majority countries.

The group said a suicide attacker stormed the temple on Saturday morning armed with a machine gun and hand grenades after killing its guard. It said other militants fought for more than three hours with Taliban fighters, who tried to intervene to protect the temple, attacking them with four explosive devices and a car bomb.

Taliban officials said one of their fighters and a Sikh worshipper were killed, while seven other people were injured.

The attack followed a visit last week by an Indian delegation to Kabul to discuss the distribution of humanitarian aid from India to Afghanistan.

Afghan and Indian media reports said the delegation discussed the possibility of reopening the Indian embassy, which was closed after the hardline Islamist militants seized power in August last year.

The number of bombings across Afghanistan has dropped since then, but several attacks — many of which have been against minority communities — have rocked the country in recent months, including several claimed by ISIS.

The UN's mission to Afghanistan called for protection for minorities in Afghanistan after Saturday's attack.

Indian Prime Minister Narendra Modi said on Twitter that he was "shocked" by the attack, while neighbouring Pakistan said it was "seriously concerned at the recent spate of terrorist attacks on places of worship in Afghanistan".

Sikhs are a tiny religious minority in largely Muslim Afghanistan, comprising about 300 families before the country fell to the Taliban. Many have since left, according to members of the community.

Most of those who remain are traders involved in selling herbal medicines and electronic goods brought from India.

In recent months, many impoverished Sikhs, including women and children, have taken refuge in the complex that was attacked on Saturday.

Sikhs in Afghanistan have been repeatedly attacked over the years. At least 25 people were killed in March 2020 when gunmen stormed another Sikh temple in Kabul in an attack that was also claimed by ISIS.

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

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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

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

The Farewell

Director: Lulu Wang

Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma

Four stars

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

Updated: June 19, 2022, 7:40 AM