A female mummy, part of the Mummies of Guanajuato Exhibition, in Mexico City in 2009. Reuters
A female mummy, part of the Mummies of Guanajuato Exhibition, in Mexico City in 2009. Reuters
A female mummy, part of the Mummies of Guanajuato Exhibition, in Mexico City in 2009. Reuters
A female mummy, part of the Mummies of Guanajuato Exhibition, in Mexico City in 2009. Reuters

Mummy roadshow could pose health risks to public, Mexican scientists say


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A travelling display of mummies from the 1800s on display in Mexico may pose a health risk to the public, government scientists say.

The corpses became mummified when they were buried in crypts in dry, mineral-rich soil in the state of Guanajuato.

Some have hair, leathery skin, and their burial clothing.

The National Institute of Anthropology and History called the display of six mummies in glass cases at a tourism fair in Mexico City “worrisome”.

Fungus appears to have grown on one of the mummies, the federal institute said. Managers said they had not been consulted about the display.

It was unclear whether the cases were airtight.

“It is even more worrisome that they are still being exhibited without the safeguards for the public against biohazards,” the federal institute said.

The Guanajuato mummies were discovered in a cemetery and dug up in the period 1896 to 1958. EPA
The Guanajuato mummies were discovered in a cemetery and dug up in the period 1896 to 1958. EPA

“From some of the published photos, at least one of the corpses on display, which was inspected by the institute in November 2021, shows signs of a proliferation of possible fungus colonies.

“This should all be carefully studied to see if these are signs of a risk for the cultural legacy, as well as for those who handle them and come to see them.”

The mummies are usually on display in the Guanajuato state capital.

Some of the mummies were on show in the US in 2009.

The mummies were naturally preserved, some say, because of the climate, mineral-rich environment, other because of the sealed crypts.

They were disinterred starting in the 1860s because families could no longer pay burial fees and put on display.

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  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
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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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Updated: April 01, 2023, 9:34 AM