An Indonesian man looks on as volcanic ash is spewed from Mount Baru Jari on November 1 as seen from from Mount Rinjani in Lombok. It was Mount Rinjani's turn to erupt today. Pikong / AFP Photo
An Indonesian man looks on as volcanic ash is spewed from Mount Baru Jari on November 1 as seen from from Mount Rinjani in Lombok. It was Mount Rinjani's turn to erupt today. Pikong / AFP Photo
An Indonesian man looks on as volcanic ash is spewed from Mount Baru Jari on November 1 as seen from from Mount Rinjani in Lombok. It was Mount Rinjani's turn to erupt today. Pikong / AFP Photo
An Indonesian man looks on as volcanic ash is spewed from Mount Baru Jari on November 1 as seen from from Mount Rinjani in Lombok. It was Mount Rinjani's turn to erupt today. Pikong / AFP Photo

Indonesia rattled by earthquake and volcano eruption


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JAKARTA // A strong earthquake struck off eastern Indonesia on Wednesday after a volcano eruption elsewhere in the country forced the closure of airports and blanketed villages and farmlands with ash.

The magnitude-6.3 earthquake was centred 28 kilometres north-east of the Alor island chain in East Nusatenggara province, according to Indonesia’s Meteorology and Geophysics Agency. The US Geological Survey, which also put the magnitude at 6.3, said the earthquake had a depth of 14 kilometres.

The volcano, Mount Rinjani on Lombok Island, blasted ash and debris 3,500m into the air on Wednesday, said Sutopo Purwo Nugroho, the National Disaster Mitigation Agency spokesman.

Indonesia is the world’s largest archipelago and is prone to seismic upheaval due to its location on the Pacific “Ring of Fire,” an arc of about 130 volcanoes and fault lines encircling the Pacific Basin.

“The earthquake shook everything for about 11 seconds, causing people to run from their houses in panic,” said Marthen Daud Ndauman, a government official on Alor, the island closest to the earthquake’s epicentre.

He said a lack of telecommunication networks in remote areas were making it difficult to get an immediate reports of casualties or damage.

The Meteorology and Geophysics Agency said the earthquake did not have the potential to trigger a tsunami.

Mount Rinjani’s eruption has left thousands of tourists stranded on three Indonesian islands and forced the closure of several airports.

The eruption shut down flights at the Ngurah Rai international airport in Bali, about 135 kilometres from Lombok, and the Selaparang airport in Mataram, the capital of West Nusatenggara province, located on Lombok Island.

Later Wednesday, the Blimbingsari airport in Banyuwangi on the eastern end of main Java Island was also closed, the Ministry of Transportation said.

The closure of the airports affected a total of 692 international and domestic flights, which were either cancelled or delayed from Tuesday to Thursday, the ministry said.

* Associated Press

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

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When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Countries recognising Palestine

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Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

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.

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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