Hannah Gutang, Author at LexisNexis Middle East

UAE: Ministry Of Finance Announces Amendments to Tax Procedures Regulations

10/04/202610/04/2026
by Hannah Gutang

The UAE Ministry of Finance announces amendments to the executive regulation on tax procedures to clarify disclosure, refund and audit rules.

The Ministry of Finance announces amendments to Cabinet Decision No. 74/2023 on the Executive Regulation of Federal Decree‑Law No. 28/2022 on Tax Procedures, following legislative updates that entered into force on 1 January 2026. The amendments clarify the procedures governing the submission of voluntary disclosures and align them with the updated provisions of Federal Decree‑Law No. 28/2022 on Tax Procedures.

The revised regulation provides that refund procedures apply to any credit balance in favour of the taxpayer and updates the mechanisms for disclosure to competent government authorities, while reaffirming data‑confidentiality protections and defining the scope and limits of information use. The amendments also extend the record‑retention period by two additional years for tax periods linked to refund claims submitted before the statute of limitations expires, where no determination has yet been issued.

In addition, the regulation introduces the possibility of extending the period for the preservation or seizure of documents or assets for the purposes of tax audit and examination. The ministry states that these measures enhance transparency, facilitate taxpayer compliance and safeguard taxpayers’ rights. The amendments enter into force on 1 April 2026.

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News developments

Sharjah: Decision Issued Regulating Electric Vehicle Charging Stations

10/04/202610/04/2026
by Hannah Gutang

Gulf News, 1 April 2026: Sharjah’s Executive Council has issued a decision establishing a regulatory framework for the installation and operation of electric vehicle charging stations across the emirate.

The Sharjah Executive Council approves a decision regulating electric vehicle charging stations as part of efforts to organise the sector and support sustainable transport infrastructure. The move aims to govern the installation and operation of chargers in both public and private locations, while ensuring compliance with safety and quality standards.

According to the decision, the framework sets rules on applications for connection, tariffs related to electric vehicle supply equipment and charging services, and operational requirements for service providers. It also defines the scope of application, outlines regulatory oversight mechanisms, and introduces administrative penalties for violations, alongside provisions governing enforcement and publication.

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News developments

Saudi Arabia: CMA Approves SPAC Framework for Nomu Parallel Market

10/04/202610/04/2026
by Hannah Gutang

Saudi Gazette, 3 April 2026: Saudi Arabia’s Capital Market Authority has approved a regulatory framework permitting the offering and listing of Special Purpose Acquisition Companies (SPACs) on the Nomu Parallel Market, expanding investment products and access to private companies.

The Capital Market Authority (CMA) announced that its board had approved a comprehensive framework regulating the registration, offering, and operation of SPACs in the Nomu Parallel Market, through amendments to key regulations, including:

the Implementing Regulation of the Companies Law for Listed Joint Stock Companies,
the Rules on the Offer of Securities and Continuing Obligations, and
the Glossary of Defined Terms used in CMA regulations

The amendments will take effect upon publication.

The CMA stated that the framework is intended to diversify available investment instruments, encourage private‑sector listings, and enhance liquidity and capital formation in Nomu. It also provides investors with regulated access to non‑listed companies that were previously difficult to invest in directly, aligning with the Kingdom’s capital‑market development objectives.

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News developments

Qatar: General Tax Authority Clarifies Capital Gains Tax Exemption for Corporate Restructuring

10/04/202610/04/2026
by Hannah Gutang

Gulf Times, 2 April 2026: Qatar’s General Tax Authority issued clarifications on a capital gains tax exemption for intra‑group corporate restructuring, aiming to support business efficiency and strengthen the investment environment.

The General Tax Authority announced official clarifications on the application of capital gains tax in Qatar, confirming an exemption for gains arising from intra‑group corporate restructuring transactions. The clarification is intended to enable companies within the same group to restructure more efficiently, particularly through the transfer and exchange of assets within Qatar, and to improve the management of financial assets.

The authority explained that the exemption supports broader economic objectives, including facilitating company listings on the Qatar Stock Exchange and increasing market activity. It applies where restructuring serves a genuine economic, commercial or financial purpose and where the conditions set out in the Income Tax Law and its Executive Regulations are met.

The General Tax Authority also clarified the scope of capital gains subject to taxation in Qatar. Capital gains tax continues to apply to net gains from the sale or disposal of shares or ownership interests in companies resident or registered in Qatar, real estate connected to taxable business activities, certain foreign properties disposed of by Qatari projects without a permanent establishment abroad, and tangible and intangible assets linked to taxable business activities.

According to the authority, the intra‑group restructuring exemption strengthens existing exemptions already provided under Qatari law. These include gains realised by individuals from real estate and securities not connected to taxable business activities, as well as gains earned by non‑Qatari investors from trading listed securities and investment fund units on Qatari financial markets.

The exemption also covers certain revaluation transactions, subject to compliance with specific requirements. These conditions focus on confirming the restructuring’s economic substance and purpose and ensuring adherence to the regulatory framework governing corporate groups and ownership continuity.

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News developments

Oman: New Rules Tighten Proof of Loss for Insured Persons

10/04/202610/04/2026
by Hannah Gutang

The Arabian Stories, 5 April 2026: Oman’s Social Protection Fund issues new rules clarifying how the loss of insured persons and pensioners is formally established, reshaping access to allowances and pension entitlements.

Oman’s Social Protection Fund has issued Oman Decision No. C/4/2026, setting out updated procedures for proving the loss of insured persons or pensioners whose whereabouts are unknown and whose life or death cannot be verified. The decision was approved by the Fund’s Board of Directors and issued under the Oman Sultani Decree No. 52/2023 on the Issuance of the Social Protection Law.

Under the new framework, a disappearance must be reported to the competent police authority, which will issue an official report and certificate detailing the individual’s identity, date of disappearance and circumstances. Employers are required to notify the Fund immediately once a disappearance is confirmed, after which eligible beneficiaries or legal representatives may apply for a monthly allowance upon submission of the police documentation.

The decision further provides that if the missing person’s status remains unresolved for four years, or if death is later confirmed judicially or factually, the date of disappearance will be treated as the date of service termination for pension calculation purposes. The new rules replace earlier provisions issued in 2010 and will enter into force following publication in the Official Gazette.

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News developments

Kuwait: New Cybersecurity Controls Strengthen National Digital Prot

10/04/202610/04/2026
by Hannah Gutang

Kuwait Times, 6 April 2026: Kuwait has introduced new national cybersecurity controls aimed at strengthening digital protection, improving institutional cyber maturity, and reinforcing the security of the country’s digital infrastructure.

The controls were issued after authorities had assessed growing cyber risks linked to digital transformation and increased reliance on online systems. Prior to the reform, cybersecurity measures across institutions had varied in scope and maturity, creating uneven levels of protection and resilience against cyber threats.

Under the new framework, the National Cybersecurity Center established a unified national baseline of mandatory cybersecurity requirements. These controls require relevant entities to secure their systems, data, services, and technical assets, while enhancing readiness to detect, respond to, and recover from cyber incidents. The framework also clarified institutional responsibilities, promoting accountability and consistent implementation across sectors.

The controls were designed around internationally recognised cybersecurity best practices, while taking Kuwait’s regulatory and operational environment into account. Authorities stated that the measures would improve business continuity, safeguard critical services, and raise confidence in the digital environment. They are also expected to improve Kuwait’s position in global cybersecurity indices by aligning national practices with international benchmarks.

The National Cybersecurity Center indicated that the controls would support proactive risk management and ongoing monitoring of digital assets. Over time, the framework is expected to reduce systemic cyber vulnerabilities, protect sensitive information, and contribute to a more secure and stable national cyberspace as digitalisation continues across government and industry.

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News developments

Dubai: RTA Launches Technical and Future Competency Framework

10/04/202610/04/2026
by Hannah Gutang

Dubai’s Roads and Transport Authority launched a Technical and Future Competency Framework to align workforce capabilities with emerging technologies and long‑term government priorities.

Dubai’s Roads and Transport Authority (RTA) announced the launch of the Technical and Future Competency Framework on 2 April 2026, marking a strategic step towards preparing its human capital for future technological and organisational demands. The framework establishes a clear vision for workforce capabilities by aligning current and future skills with rapid technological change and global shifts, reinforcing RTA’s commitment to modern human‑resources development and corporate excellence.

The framework identifies and structures both core and specialised technical competencies, alongside future‑focused competencies linked to artificial intelligence, digital transformation, sustainability, and innovation. It also defines professional proficiency levels for each role, outlines technical career pathways, and enables the design of advanced training programmes and modern performance and competency‑management systems. RTA stated that these measures enhance organisational readiness and support the development of talent capable of leading the future of mobility and government services in Dubai.

According to RTA, the initiative strengthens its ability to anticipate future job requirements and proactively design solutions that ensure long‑term workforce preparedness. By embedding future competencies into career planning and skills development, the authority aims to improve operational performance while contributing to Dubai’s global competitiveness in transport, infrastructure, and advanced technology sectors.

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News developments

UAE: Distance Learning Continues at Universities with One Exemption

03/04/202603/04/2026
by Hannah Gutang

Gulf News, 31 March 2026: The UAE extends distance learning for universities while allowing limited in‑person attendance for priority programmes.

The Ministry of Higher Education and Scientific Research extends remote learning at higher education institutions across the UAE until April 17, following coordination with the Education, Human Development and Community Development Council. The measure applies to public and private universities nationwide, with weekly reviews planned.

Under the updated directive, in‑person classes resume only for priority academic programmes that require physical attendance, such as clinical training, laboratory‑based courses and practical fieldwork, provided approved safety measures are strictly followed. Universities are also permitted to conduct on‑site examinations where necessary.

The ministry urges institutions to maintain academic quality and assessment standards while coordinating closely with local authorities.

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News developments

Sharjah: Municipality Launches Smart Inspection System

03/04/202603/04/2026
by Hannah Gutang

Sharjah Municipality launches a smart inspection system to enhance regulatory oversight and efficiency in field inspections.

Sharjah Municipality introduces an integrated smart inspection system designed to support field inspectors and inspection department heads in carrying out inspections with greater accuracy and efficiency. The system enables comprehensive inspections of establishments to ensure compliance with applicable laws and regulations in the emirate, including requirements related to hygiene, storage, equipment standards and occupational safety.

According to the municipality, the system allows inspectors to conduct inspections using mobile devices, standardises inspection checklists and supports real‑time data management. It also enables immediate issuance of warnings or administrative measures upon detecting violations, in addition to monitoring corrective actions taken by establishments.

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News developments

Saudi Arabia: Interior Ministry Bars Sharing of Missile Interception Information

03/04/202603/04/2026
by Hannah Gutang

Saudi Gazette, 28 March 2026: Saudi Arabia warned against photographing, publishing, or sharing information relating to missile and drone interceptions, citing legal accountability and national‑security risks.

Saudi Arabia’s Ministry of Interior issued a formal warning prohibiting the photographing, publication, or circulation of any information related to the interception of hostile missiles and drones, including footage of interception operations or impact locations. The Ministry stated that violations would expose individuals to legal liability under applicable laws governing national security and public order.

The warning was issued amid ongoing aerial defence operations, with authorities stressing that unauthorised dissemination of such information could compromise operational effectiveness and expose sensitive defence capabilities. The Ministry of Interior confirmed that the restriction applied to all forms of digital and social‑media sharing and urged the public to cooperate fully with security authorities during the current circumstances.

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