The first medical worker in Oman has died of coronavirus, the health ministry said on Tuesday as case numbers rose again when lockdown measures were eased.
An Indian nurse from the state of Kerala, identified as Blessy Sam, 37, died on Tuesday after battling with Covid-19 for the past month. She was infected while on duty in a government-owned hospital in the eastern region.
She is survived by her husband, George Sam, and two young children.
Health Minister Dr Ahmed Al Saeedi expressed his “deep condolences to her family for her selfless work and sacrifice”.
Mr Sam said his wife knew the risk involved in working on the frontline battling the pandemic, but she went to work every day without any complaints.
“She saw her work, not as a duty but part of a humanitarian gesture, and until her last days, Blessy never regretted being a nurse or working with corona infected patients,” Mr Sam said.
Coronavirus around the Middle East
For the past 10 days, Oman has reported a sharp rise in cases with several spikes above 400 new infections. The sultanate brought new infections down from a July 14 peak of 2,164 new cases to zero between July 31 and August 4. But cases soared again on August 6, with more than 1,200 new infections and several days since have recorded new cases in the hundreds. On Tuesday, Oman recorded 438 more infections and seven deaths.
The health ministry blamed the rise in cases on people for “relaxing and thinking corona is under control”.
The total number of infected people is 90,660, while 84,113 have recovered and 797 people have died from Covid-19 so far.
While Oman followed many in shutting borders and implementing strict rules on movement, it has been easing restrictions and is set to allow foreign travel again. But with the new rise in cases, some are asking whether the rules have been eased too fast.
“Perhaps we should not have been hasty in easing up the quarantine,” said Salim Al Khamis, 41, a father of two primary school children. “Shopping malls and restaurants are crowded. They already said the schools will be opened in November [but] the number of cases are going up again.”
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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
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Champions League quarter-final, first leg
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