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UAE: Expired residency holders abroad allowed to return without entry permit

UAE: Expired residency holders abroad allowed to return without entry permit

  • 17/03/202617/03/2026
  • by Tanya Jain

Qatar Peninsula, 12 March 2026: The UAE has introduced a temporary measure allowing expatriate residents whose residency visas expired while they were outside the country to return without obtaining a new entry permit.

According to the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), the decision applies to residents who were unable to return due to current regional conditions, including airspace closures and suspended flights. The exemption is valid from 28 February to 31 March 2026.

Eligible residents may re‑enter the UAE during this period without applying for a fresh entry permit, easing travel disruptions caused by the ongoing regional security situation.

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Kuwait: Eid gatherings and weddings banned over security concerns

Kuwait: Eid gatherings and weddings banned over security concerns

  • 17/03/202617/03/2026
  • by Tanya Jain

Khaleej Times, 12 March 2026: Kuwait has imposed a temporary ban on Eid Al Fitr gatherings, weddings, concerts and theatre events as a precaution amid heightened regional security tensions.

The Ministry of Interior announced that all public celebrations including plays, concerts, parties and wedding events are prohibited until further notice. The decision aims to limit large gatherings and reduce security risks linked to the current domestic and regional situation following Iran’s recent attacks.

Authorities said the restrictions are intended to enhance public safety, ensure readiness to respond to potential emergencies and support the stability of the country during what it described as a “sensitive period.”

The ministry urged citizens and residents to cooperate fully, warning that violations will result in legal action. It also called on the public to demonstrate national responsibility and prioritise the wider public interest.

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UAE: Police crackdown on explosive‑sound modified vehicles

UAE: Police crackdown on explosive‑sound modified vehicles

  • 17/03/202617/03/2026
  • by Tanya Jain

Khaleej Times, 13 March 2026: Police across the UAE have intensified enforcement against motorists using illegally modified vehicles that generate explosion‑like engine sounds, following late‑night disturbances reported in residential neighbourhoods.

Authorities stated that the alarming noises — often mistaken for blasts amid heightened regional tensions — were caused by teenagers and young drivers revving engines or using exhaust systems designed to create deliberate “backfire” effects. Police stressed there is no security threat, reaffirming that the UAE remains safe and closely monitored by security agencies.

Residents in Dubai and Sharjah reported sudden loud bursts at night, prompting police to increase patrols and deploy advanced monitoring systems. Major General Saif Muhair Al Mazrouei of Dubai Police said enforcement campaigns target violations such as excessive vehicle noise and unauthorised modifications to “ensure the comfort and tranquillity of residents.”

Sharjah Police also launched targeted inspections and set up checkpoints to detect illegally modified vehicles. Brigadier Khalifa Al Khassouni emphasised that the measures are intended to reassure communities, particularly during a period of heightened public sensitivity to sudden loud sounds.

Motorists driving excessively noisy vehicles face a Dh2,000 fine, 12 black points and possible vehicle impoundment. Additional penalties, including confiscation and release fees up to Dh10,000, apply to vehicles modified without authorisation.

Police urged parents to monitor young drivers and encouraged residents to report reckless behaviour through official channels. Authorities reiterated that the enforcement drive aims to maintain calm, protect public peace and reinforce the UAE’s strong safety environment during ongoing regional developments.

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Iran: UN Security Council demands halt attacks on Gulf states

Iran: UN Security Council demands halt attacks on Gulf states

  • 17/03/202617/03/2026
  • by Tanya Jain

Khaleej Times, 12 March 2026: The UN Security Council has adopted a resolution demanding that Iran immediately stop its missile and drone attacks on Gulf countries amid escalating regional conflict.

The resolution passed with 13 votes in favour and two abstentions (China and Russia), and was co‑sponsored by a record 135–136 UN member states, signalling unusually broad international support. It demands the cessation of all Iranian attacks on Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, the UAE and Jordan, and condemns attempts to obstruct maritime navigation, including through the Strait of Hormuz.

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Bahrain: Prosecution seeks maximum penalties in terrorism‑related cases

Bahrain: Prosecution seeks maximum penalties in terrorism‑related cases

  • 17/03/202617/03/2026
  • by Tanya Jain

Bahrain Daily Tribune, 11 March 2026: Bahrain’s Public Prosecution has urged the Criminal Court to impose the maximum penalties on several defendants accused of promoting, justifying and encouraging acts of terrorism linked to the IRGC attack.

During hearings, prosecutors presented evidence showing the defendants had circulated materials supporting the terrorist act, possessed content glorifying terrorism, and taken photographs of restricted locations in violation of national‑security laws. The Prosecution stressed that such behaviour amounts to a betrayal of the country whose citizenship and resources the defendants benefitted from.

It argued that these acts instil fear, threaten citizens and residents, destabilise public security and undermine social stability, particularly amid the current regional challenges arising from Iranian aggression.

The Public Prosecution reiterated its commitment to confronting any conduct that violates Bahraini law or endangers national security, emphasising that the rule of law remains essential for protecting rights, freedoms and public order.

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Bahrain: Overstay fines waived for visitors after airspace closure

Bahrain: Overstay fines waived for visitors after airspace closure

  • 17/03/202617/03/2026
  • by Tanya Jain

Gulf Digital News, 12 March 2026: Bahrain has announced temporary exemptions from overstay fines for visit‑visa holders affected by the kingdom’s airspace closure following recent Iranian attacks.

The Nationality, Passports and Residence Affairs (NPRA) confirmed that all visitors whose permitted stay expired on or after 28 February 2026 will receive a one‑month waiver once Bahrain’s airspace reopens. The move follows widespread flight cancellations and suspensions linked to the regional security situation.

The NPRA also clarified that visit visas that were valid on 28 February 2026 will be extended for three months for travellers who applied before that date but were unable to enter Bahrain due to the exceptional circumstances.

Authorities stressed that the measures are intended to ease the impact on travellers and to facilitate movements once normal aviation operations resume. The NPRA urged the public to follow official channels for updates, including its call centre, WhatsApp service, virtual assistant and support email.

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Lexis Middle East Gulf Tax – Spring 2026 Edition

Lexis Middle East Gulf Tax – Spring 2026 Edition

  • 12/03/202612/03/2026
  • by Tanya Jain

Brought to You by Tolley+ Middle East

In this Spring 2026 edition of Lexis Middle East Gulf Tax, we unpack the latest tax reforms, regulatory updates, and compliance priorities shaping corporate strategy across the GCC. From sweeping amendments to UAE tax procedure laws to the re‑engineering of Saudi Arabia’s White Land regime, this issue delivers clear, practical insights for tax leaders, finance professionals, and advisers navigating an increasingly complex fiscal landscape.
With expert commentary, regional news coverage, case-focused analysis, and in‑depth practitioner perspectives, this edition equips businesses with the clarity needed to stay compliant, mitigate risk, and anticipate regulatory change.

Stay informed, proactive, and aligned with the fast‑evolving tax frameworks across the Middle East.


FEATURE: PAYBACK TIME – UAE TAX REFUNDS & AUDITS

Keith Donegan and Luis Miguel Alonso of KPMG Middle East break down the major amendments introduced by Federal Decree‑Law No. 17/2025, including new five‑year refund deadlines, audit windows, transitional rules, and the expanded statute of limitations.


FEATURE: WHITE LAND – STILL TAX?

Austin Judson of CMS analyses the transformation of Saudi Arabia’s White Land regime from “tax” to “fee” and explains how new rates, valuation rules, and development criteria impact landowners, developers, and investors.


WHAT’S NEW: VAT ANTI‑FRAUD MEASURES

A look at the UAE’s expanded Reverse Charge Mechanism for metal scrap and other anti‑fraud efforts, detailing compliance steps for suppliers, declaration requirements, and cash‑flow implications.


TAX NEWS ROUND-UP

A focused summary of the latest tax treaty updates and regulatory developments across the Gulf, offering essential insights for professionals navigating multi-jurisdictional tax environments.


PRACTICAL FOCUS: TAXATION OF GAMING & GAMBLING IN THE UAE

Habib Al Mulla & Partners explore the UAE’s emerging regulated gaming sector and its Corporate Tax implications, from taxable income and deductibility rules to transfer pricing, Free Zone structures, and foreign tax credit considerations.


TAX PROFESSIONAL PROFILE: PHARMACEUTICALS

Amedeo Aragona of Novartis discusses the evolving tax landscape in the Middle East, audit pressures, technology-driven changes, sector‑specific compliance priorities, and the growing impact of transfer pricing and APAs. With added practitioner insight from MMJS Consulting on transfer pricing complexities in GCC pharmaceutical supply chains.


ANY QUESTIONS? VAT & DECEASED PERSONS IN BAHRAIN

A clear guide to the VAT consequences when a registered individual passes away from deregistration timelines to liability handling, inheritance documentation, and compliance responsibilities of heirs.


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Lexis Middle Easr Gulf Tax_Spring 2026_ePDF

Have you read the Lexis® Middle East Gulf Tax – Past editions? Click the links below to access them.

Lexis Middle East Gulf Tax | Summer 2025

Lexis Middle East Gulf Tax | Spring 2025

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

UAE

Dubai: New public‑safety law

  • 11/03/202611/03/2026
  • by Tanya Jain

The National, 6 March 2026: Dubai has issued a new public‑safety law aimed at protecting lives and property by regulating safety standards across facilities, events, products, and public spaces.

Sheikh Mohammed bin Rashid, Prime Minister and Ruler of Dubai, has set out a new law that establishes a legislative framework to enhance public‑safety standards throughout the emirate. The law will take effect on 1 June 2026 and will be published in the Official Gazette. It aims to reduce injuries, deaths, and property damage from accidents, while ensuring the safety of public services and products placed on the market. It also seeks to regulate safety at venues and during events.

The law sets out detailed rules covering equipment standards, lighting and ventilation requirements, safe entry and exit routes, capacity limits to prevent overcrowding, and controls on noise levels to mitigate hearing risks. Venues and event organisers must provide fire‑fighting equipment, emergency‑evacuation measures, first‑aid supplies, trained safety supervisors, alarm systems, clear signage, and a comprehensive public‑safety management plan.

The legislation establishes safety standards for maintenance activities in homes and inhabited buildings, for electrical devices and equipment, and for facilities such as swimming pools and beaches. It redefines public responsibilities by requiring all individuals to comply with safety instructions in public spaces, including observing permitted swimming times and avoiding restricted areas.

The law prohibits the handling of explosives, fireworks, toxic or flammable materials, or unsafe products without authorisation. It also bans the disposal of dangerous materials in waste containers, any tampering with such containers, and unauthorised interference with manholes, sewer pipes, or stormwater drains. Further, it prohibits the sale or use of tools, devices, or products intended for human use, entertainment, or education if they do not meet safety requirements.

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Oman

Oman: APSR issues new risk-management rules for utilities

  • 11/03/202611/03/2026
  • by Tanya Jain

Oman observer, 8 March 2026: Oman’s Authority for Public Services Regulation (APSR) has issued two new regulations aimed at strengthening risk management and business continuity across the electricity, water, and sanitation sectors.

The APSR has introduced two regulatory frameworks: the first covers risk management and continuity for the electricity and water sector, while the second addresses the water and sanitation sector. Both regulations are designed to enhance licensees’ ability to manage emergencies, natural disasters, cyber threats, and operational disruptions, ensuring uninterrupted service delivery.

Under the new rules, all licensees must establish an integrated risk‑management and business‑continuity system within six months of implementation. They must also develop, test, and periodically update comprehensive risk‑management plans, and are required to submit annual reports that include risk assessments, exercise results, and improvement updates.

The regulations require companies to allocate the necessary technical and administrative resources and to cooperate fully with APSR audits. Administrative fines of up to RO 500,000 may be imposed for violations, with penalties doubled for repeated breaches.

The APSR stated that the rules aim to strengthen resilience, transparency, and preparedness across utilities, promoting global best practices in risk management and supporting Oman’s broader national development objectives.

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UAE: Ministry warns firms over price hikes amid crisis

UAE: Ministry warns firms over price hikes amid crisis

  • 11/03/202611/03/2026
  • by Tanya Jain

Khaleej Times, 8 March 2026: The UAE has warned 449 firms for raising prices during the ongoing regional military crisis following extensive nationwide inspections.

Ministry of Economy and Tourism has conducted approximately 4,468 inspection tours across various markets since the onset of the regional conflict. These inspections have identified 449 establishments that increased prices without justification, prompting formal warnings as part of regulatory enforcement.

The ministry has emphasised that market stability and consumer protection remain key priorities during the crisis, especially as supply chains face pressure from heightened regional tensions. Authorities continue monitoring compliance to prevent exploitation and will escalate measures against any entities that violate approved pricing rules.

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