Iranian Interior Minister Abdolreza Rahmani Fazli speaks during a press conference upon his arrival to the Iraqi holy city of Najaf on September 29, 2019 to coordinate the Shiite Muslim commemoration of Arbaeen. AFP
Iranian Interior Minister Abdolreza Rahmani Fazli speaks during a press conference upon his arrival to the Iraqi holy city of Najaf on September 29, 2019 to coordinate the Shiite Muslim commemoration of Arbaeen. AFP
Iranian Interior Minister Abdolreza Rahmani Fazli speaks during a press conference upon his arrival to the Iraqi holy city of Najaf on September 29, 2019 to coordinate the Shiite Muslim commemoration of Arbaeen. AFP
Iranian Interior Minister Abdolreza Rahmani Fazli speaks during a press conference upon his arrival to the Iraqi holy city of Najaf on September 29, 2019 to coordinate the Shiite Muslim commemoration

US blacklists Iran's interior minister over human rights abuses


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The United States on Wednesday imposed sanctions on Iran's interior minister, accusing him of having a role in serious human rights abuse, including giving orders that led to violence against peaceful protesters, the US Treasury Department said.

The Treasury said in a statement that Iranian Interior Minister Abdolreza Rahmani Fazli gave orders authorising the Law Enforcement Forces (LEF) to use lethal force in response to protests in November, leading to the killing of protesters, including at least 23 minors.

"The Iranian regime violently suppresses dissent of the Iranian people, including peaceful protests, through physical and psychological abuse," Treasury Secretary Steven Mnuchin said in a statement.

"The United States will continue to hold accountable Iranian officials and institutions that oppress and abuse their own people."

The sanctions also targeted seven law enforcement officials and an IRGC commander.

The LEF Cooperative Foundation - which the Treasury said is controlled by the LEF and which is active in Iran's energy, construction, services, technology and banking industries - was also blacklisted, as were its director and members of the board of trustees. The organisation's name in Iran is Bonyad Taavon NAJA.

Wednesday's action freezes any US-held assets of those blacklisted and generally bars Americans from dealing with them.

The State Department also barred Rahmani Fazli and his family from entering the United States.

The US government said the LEF was "responsible for or complicit in serious human rights abuses that have occurred since the disputed June 2009 presidential election and ensuing protests."

The LEF also operates detention centers associated with physical and psychological abuses, and was implicated in the torture and drowning of Afghan nationals attempting to cross into Iran, according to the US government.

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