Hannah Gutang, Author at LexisNexis Middle East

UAE: VARA Designated as Competent Authority Under Corporate Tax Rules

19/02/202619/02/2026
by Hannah Gutang

The UAE Ministry of Finance has issued a ministerial decision designating Dubai’s Virtual Assets Regulatory Authority as a competent authority for specific qualifying activities under the federal corporate tax framework.

The Ministry of Finance announced Ministerial Decision No. 336/2025, which added the Virtual Assets Regulatory Authority—established in Dubai under Dubai Law No. 4/2022 Regulating Virtual Assets in the Emirate of Dubai—to the definition of “competent authority” in Ministerial Decision No. 229/2025 on Qualifying and Excluded Activities for the Purposes of Federal Decree-Law No. 47/2022 on the Business and Corporate Taxation.

Under the update, VARA is recognised as a competent authority for qualifying activities linked to fund management, wealth management and investment‑management services, bringing virtual‑asset supervision into alignment with the broader corporate‑tax framework. The Ministry stated that the decision formed part of efforts to enhance clarity, certainty and regulatory alignment across the UAE’s financial system, supporting its strategic position as a global investment and financial hub.

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News developments

Sharjah: Emirate Launches Digital Donation Platforms

19/02/202619/02/2026
by Hannah Gutang

Gulf News, 17 February 2026: Sharjah authorities introduced new digital donation platforms aimed at streamlining charitable contributions and strengthening organised giving during Ramadan.

The organisation unveiled a series of initiatives aimed at modernising the donation process and strengthening the culture of charity. According to the Head of the Resources and Investment Sector, the strategy focused on providing secure and user‑friendly channels for contributions. Among the key measures is the deployment of 18 smart donation screens across major shopping malls, offering multiple electronic payment options such as Apple Pay, Samsung Pay, QR code scanning and credit cards. These digital platforms replace traditional collection methods with faster and more secure alternatives.

In parallel with technological upgrades, the charity confirmed that 100 donation boxes will be distributed in mosques and public locations during Friday prayers, Taraweeh and Qiyam Al Lail. To ensure proper oversight, 100 vetted volunteers have been assigned to supervise collection activities during peak prayer times. Additionally, 54 customer‑service staff will be stationed at shopping centres and government facilities to receive contributions directly from donors. The charity also placed 6,729 small donation boxes in grocery stores across Sharjah to increase community participation and facilitate everyday giving.

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News developments

Saudi Arabia: New Musaned Service Enables Legal Termination of Worker Contracts

19/02/202619/02/2026
by Hannah Gutang

Arab News, 15 February 2026: Saudi Arabia has launched a new Musaned “work interruption” service allowing employers to legally terminate contracts when domestic workers are absent, clarifying procedures and strengthening contractual protections.

The Ministry of Human Resources and Social Development introduced the service through the national unified recruitment platform, Musaned, as part of its efforts to improve contractual relationships and enhance transparency in the domestic‑labour sector. The system covers two core procedures: contract termination due to work interruption and labour mobility. Authorities stated that the service is designed to ensure rights are protected and contractual obligations remain clear for both employers and workers.

Under the new framework, workers whose contracts are terminated within the first two years of arrival must complete final‑exit procedures within 60 days, with failure to do so constituting a violation of law. Workers who have resided in the Kingdom for more than two years must either transfer to a new employer or obtain a final exit visa within the same 60‑day window. Noncompliance is treated as an absence from work and a breach of regulations.

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News developments

Qatar: Global and Domestic Minimum Tax Implemented

19/02/202619/02/2026
by Hannah Gutang

Qatar’s General Tax Authority has announced the start of implementing new global and domestic minimum‑tax rules under amended income‑tax legislation aligned with OECD/G20 Pillar Two standards.

The Authority has already completed legislative preparations before confirming the implementation of Chapter Seven (repealed and re‑enacted) of the Qatar Law No. 24/2018 promulgating the Income Tax Law, which now sets out the framework for applying the global and domestic minimum tax. This marks Qatar’s formal adoption of Pillar Two of the global tax initiative led by the OECD and G20, targeting tax challenges arising from the digitalised economy.

The decision applies to multinational enterprises with global revenues above EUR 750 million, requiring them to meet an effective minimum tax rate of 15% on foreign operations. Two core mechanisms are introduced:

Global Minimum Tax – Qualified Income Inclusion Rule (IIR), and
Domestic Minimum Tax – Qualified Domestic Minimum Top‑up Tax (DMTT)

These rules ensure multinational groups pay a minimum level of tax both in Qatar and abroad.

Qatar emphasised that this step enhances transparency, fairness, and tax‑base protection, preventing profit shifting to low‑tax jurisdictions. The GTA also highlighted the country’s role in supporting the OECD/G20 Inclusive Framework on BEPS and reinforcing its position as a reliable, compliant, and transparent financial hub.

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News developments

Oman: Sultani Decree Restructures Civil Defence and Ambulance Authority

19/02/202619/02/2026
by Hannah Gutang

Oman Observer, 16 February 2026: Oman’s Sultan has issued a new Royal Decree amending the legal framework of the Civil Defence and Ambulance Authority, granting it full legal and financial autonomy.

Oman Sultani Decree No. 31/2026, replacing the text of Article 1 of Oman Sultani Decree No. 3/2013 to formally reaffirm the establishment of the Civil Defence and Ambulance Authority as a body with its own legal personality and financial and administrative independence. Oman Sultani Decree No. 31/2026 also stipulates that amendments attached to it will apply to the Authority’s governing system issued under Oman Sultani Decree No. 68/2014.

Under Oman Sultani Decree No. 31/2026, the Chairman of the Authority is required to issue all implementing regulations and decisions within six months of the decree’s entry into force, following approval from the Authority’s board of directors. Until these regulations are issued, all existing regulations will remain effective so long as they do not contradict the new provisions. Oman Sultani Decree No. 31/2026 also cancels Article 2 of Oman Sultani Decree No. 68/2014 and nullifies any conflicting rules or decisions.

Oman Sultani Decree No. 31/2026 will be published in the Official Gazette and will take effect the day following its publication.

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News developments

Kuwait: New Freelance Residency Scheme

19/02/202619/02/2026
by Hannah Gutang

Arab Times, 16 February 2026: Kuwait has announced a new freelance residency category, set to launch within two months, with fees ranging between KD 750 and KD 1,000.

Kuwait’s First Deputy Prime Minister and Minister of Interior announced a broad package of labour‑market reforms, including the introduction of a new freelancer residency permit designed to curb visa trading and offer a regulated framework for independent workers. The permit will carry government fees ranging between KD 750 and KD 1,000, and is expected to be implemented within the next two months.

Strict penalties would be imposed for labour‑law violations, especially where workers are found operating outside their authorised sponsorship. Employers were warned that violations could trigger criminal action, and authorities have been directed to streamline procedures and expand communication channels to support compliant companies.

Last year, 39,000 illegal workers were deported following intensified inspections targeting unlawful employment and residency breaches. Parallel measures were also announced, including inspections of nurseries, delivery‑app companies, and health institutes operating in violation of labour rules, as well as upcoming regulations for subcontracting arrangements involving foreign entities.

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News developments

Dubai: New Inspection Standards for Delivery‑Bike Registration

19/02/202619/02/2026
by Hannah Gutang

Khaleej Times, 14 February 2026: Dubai has introduced new technical inspection standards allowing delivery motorcycles to renew registration for an extra operational year, strengthening safety oversight and regulatory governance in the fast‑growing sector.

Dubai’s Roads and Transport Authority (RTA) announced that delivery bikes may now extend their operational life to a fifth year, provided they pass newly introduced inspection standards developed in line with global guidelines. The inspection is optional but becomes necessary for any company seeking to renew bike registration beyond the existing four‑year limit. Service access is available through designated RTA inspection centres or via the RTA website under the “Delivery Bikes Operational Life Extension” service.

The initiative supports rider safety, enhances service quality, reduces operating costs, and improves operational efficiency across an expanding delivery market. The programme forms part of wider sector reforms, including dedicated stations for riders, designated delivery‑bike lanes, and the introduction of yellow number plates to improve visibility. Additional measures such as charging stations and rest areas were also introduced to reduce rider fatigue and advance sustainable operations.

Delivery companies can complete the renewal process by logging into their corporate accounts, selecting the relevant service, identifying bikes that have reached maximum age, and completing inspections at authorised centres.

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News developments

Bahrain: Justice Ministry Launches New Service for Managing Minors’ Movable Assets

19/02/202619/02/2026
by Hannah Gutang

Gulf Digital News, 16 February 2026: Bahrain’s Justice Ministry has introduced a new service allowing guardians to request approval for the purchase or sale of movable assets belonging to minors.

As part of wider government efforts to enhance and streamline public services, the Justice, Islamic Affairs and Endowments Ministry has developed a mechanism enabling guardians and legally authorised individuals to submit applications to buy or sell movable assets owned by minors. The service covers transactions involving valuable items, electrical appliances and similar property.

According to the ministry, applicants can now file and track requests through the Minor Affairs and Funds Service Centre, ensuring clearer oversight and improved transparency within the authorisation process. The initiative forms part of the ongoing digital transformation of justice‑sector services and aims to reinforce legal protections for minors’ financial interests.

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News developments

Ajman: Institution Upgrades Boost Rehabilitation Services for Inmates

19/02/202619/02/2026
by Hannah Gutang

Gulf News, 17 February 2026: Ajman’s Correctional and Rehabilitation Institution implemented new development projects to strengthen inmate rehabilitation, improve living conditions, and enhance service delivery across the facility.

Senior officials reviewed multiple upgrades introduced to advance welfare and reintegration programmes. These included establishing a nursery for inmates’ children and upgrading essential medical units such as the dental clinic, medical laboratory, and pharmacy. Authorities also expanded vocational workshops and training facilities designed to equip inmates with practical skills for reintegration after release.

The inspection covered several departments, including inmate affairs, security operations, rehabilitation services, and both male and female accommodation wards. Officials assessed ongoing rehabilitation programmes and commended staff for maintaining high service standards while safeguarding inmates’ rights and well‑being.

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News developments

Abu Dhabi: Judiciary Adopts Facial Recognition to Replace Digital Signatures

19/02/202619/02/2026
by Hannah Gutang

Gulf News, 17 February 2026: The Abu Dhabi Judicial Department introduced a new facial‑recognition system to authenticate legal transactions, replacing traditional digital signatures in a first‑of‑its‑kind rollout for the region.

Authorities confirmed that the initial phase of the project would apply to power of attorney procedures for lawyers, allowing approvals to be completed through smart devices without requiring a digital signature. The system uses encrypted biometric data and real‑time verification against official government records to ensure a high level of identity security.

The Judicial Department plans to gradually expand the use of facial recognition to notary and authentication services in upcoming phases.

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