Children pose as they search for wood in parliamentary candidates' posters after parliament elections results were announced in Amman. Reuters
Children pose as they search for wood in parliamentary candidates' posters after parliament elections results were announced in Amman. Reuters
Children pose as they search for wood in parliamentary candidates' posters after parliament elections results were announced in Amman. Reuters
Children pose as they search for wood in parliamentary candidates' posters after parliament elections results were announced in Amman. Reuters

Jordan interior minister resigns as thousands break Covid rules after elections


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Jordan's Interior Minister Tawfiq Al Halalmeh resigned on Thursday out of "moral responsibility" after people across the country defied coronavirus restrictions to gather and celebrate or violently protest against this week's election results.

Mr Al Halalmeh "submitted his resignation out of the concept of moral responsibility, and the resignation was sent to his majesty the king and it was accepted", Prime Minister Bisher Al Khasawneh said.

Security officials said that rioting broke out over the past two days in parts of the kingdom after the results of parliamentary elections, with many incidents of people firing guns in the air. The poll was on Tuesday.

Mr Al Khasawneh said on Thursday that authorities would deal firmly with those who breached a total lockdown order to contain the rising number of coronavirus cases.

"We will not be lenient in enforcing the law regarding violations, and we will hold all those who commit them as accountable in accordance with the provisions of the law," Mr Al Khasawneh said after announcing Mr Al Halalmeh's resignation.

Security forces were stationed across Amman and major cities on Tuesday night to enforce a total curfew after a surge in coronavirus cases deepened pressures on the health system and an economy in sharp retreat.

The lockdown started before midnight on Tuesday, when the health ministry announced a record 91 deaths from the pandemic. The new daily toll brought the total to at least 1,386.

Officials had said that strict measures were needed to stop a huge increase in cases in the past few weeks to 121,000, but waited until the parliamentary elections on Tuesday to start the measure.

Initial election results unveiled this week revealed that Jordanians elected 100 new MPs to the 130-member assembly, the day after apathy in parliament and the electoral process led to a record low turnout across the country.

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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

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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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law