Police stand guard as they wait for more protests against the military coup in Yangon, Myanmar. Reuters
Police stand guard as they wait for more protests against the military coup in Yangon, Myanmar. Reuters
Police stand guard as they wait for more protests against the military coup in Yangon, Myanmar. Reuters
Police stand guard as they wait for more protests against the military coup in Yangon, Myanmar. Reuters

Death sentences handed down by secret Myanmar courts shock UN rights chief


Adla Massoud
  • English
  • Arabic

The UN's human rights chief on Friday expressed his shock that almost 140 people have been sentenced to death by closed-door tribunals in Myanmar since last year's military coup, with fresh convictions handed down this week.

“The military continues to hold proceedings in secretive courts in violation of basic principles of fair trial and contrary to core judicial guarantees of independence and impartiality,” Volker Turk said, calling for the suspension of all executions and a return to a moratorium on the death penalty in the country.

“Military courts have consistently failed to uphold any degree of transparency, contrary to the most basic due process or fair trial guarantees.”

On November 30, Myanmar’s military government handed down death sentences against seven students in Yangon for taking part in anti-regime protests and participating in the resistance against the junta’s rule.

Last February, democratically elected members of Myanmar's ruling National League for Democracy were deposed by the military, returning the country to rule by junta after a brief experiment with democracy.

  • A demonstrator gestures near a barricade during a protest against the military coup in Mandalay, Myanmar. Reuters
    A demonstrator gestures near a barricade during a protest against the military coup in Mandalay, Myanmar. Reuters
  • A man carries a sandbag to erect a makeshift barricade, as security forces stage a crackdown on demonstrations by protesters against the military coup, in Mandalay. AFP
    A man carries a sandbag to erect a makeshift barricade, as security forces stage a crackdown on demonstrations by protesters against the military coup, in Mandalay. AFP
  • Demonstrators are seen behind barricades during a protest against the military coup in Mandalay. Reuters
    Demonstrators are seen behind barricades during a protest against the military coup in Mandalay. Reuters
  • Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
    Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
  • Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
    Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
  • Residents release balloons with messages relating to "R2P", or the "Responsibility to Protect" principle that the international community is justified in taking action against a state that is deemed to have failed to protect its population from atrocities, in Yangon's Hlaing township. AFP
    Residents release balloons with messages relating to "R2P", or the "Responsibility to Protect" principle that the international community is justified in taking action against a state that is deemed to have failed to protect its population from atrocities, in Yangon's Hlaing township. AFP
  • A resident receives medical attention after being injured during a crackdown by security forces on demonstrations by protesters against the military coup, in Mandalay. AFP
    A resident receives medical attention after being injured during a crackdown by security forces on demonstrations by protesters against the military coup, in Mandalay. AFP
  • Anti-coup protesters flash three-fingered gesture, a symbol of resistance, during a rally outside their homes in downtown Yangon, Myanmar. AP Photo
    Anti-coup protesters flash three-fingered gesture, a symbol of resistance, during a rally outside their homes in downtown Yangon, Myanmar. AP Photo
  • A demonstrator looks on along burning debris during a protest against the military coup in Mandalay. EPA
    A demonstrator looks on along burning debris during a protest against the military coup in Mandalay. EPA
  • Medical volunteers carry an injured protester who was shot during a demonstration against the military coup in Mandalay. Reuters
    Medical volunteers carry an injured protester who was shot during a demonstration against the military coup in Mandalay. Reuters
  • Protesters with flags take part in a demonstration against the military coup as they ride scooters through a rural part of Launglone township in Myanmar's Dawei district. AFP
    Protesters with flags take part in a demonstration against the military coup as they ride scooters through a rural part of Launglone township in Myanmar's Dawei district. AFP
  • The mother of Aung Kaung Htet wails while mourning during a funeral for Aung, 15, who was killed when military junta forces opened fire on anti-coup protesters in Yangon. Getty Images
    The mother of Aung Kaung Htet wails while mourning during a funeral for Aung, 15, who was killed when military junta forces opened fire on anti-coup protesters in Yangon. Getty Images
  • Mourners hold up the three-finger salute as they carry the coffin during the funeral of teenage protester Aung Kaung Htet in Yangon. AFP
    Mourners hold up the three-finger salute as they carry the coffin during the funeral of teenage protester Aung Kaung Htet in Yangon. AFP
  • Protesters take cover during clashes with security forces in Monywa. Reuters
    Protesters take cover during clashes with security forces in Monywa. Reuters
  • Medical staff and students take part in an early morning protest against the military coup and crackdown by security forces on demonstrations in Mandalay. AFP
    Medical staff and students take part in an early morning protest against the military coup and crackdown by security forces on demonstrations in Mandalay. AFP

Tens of thousands took to the streets to protest against the military's actions. Thousands were killed in the ensuing crackdown and many more were detained.

About 1,700 of the 16,500 people arrested for opposing the coup have been tried and convicted in secret by ad hoc tribunals.

The latest convictions bring the total number of people sentenced to death to 139.

The UN has received reports of at least four additional death sentences that have been issued for youth activists.

Mr Turk said the actions of the military are not in keeping with the Association of Southeast Asian Nations' “five-point consensus” that the body recently recommitted to upholding at a summit in November.

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

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

Updated: December 02, 2022, 6:03 PM