UAE: Issues Federal Decrees Forming Council For Fatwa

Khaleej Times, 19 June 2024: The President of the UAE has issued two federal decrees forming the UAE Council for Fatwa and appointing its Chairman with the rank of Minister.

The UAE Council for Fatwa serves as the official authority for issuing fatwas in the UAE, aiming to unify efforts, visions, and objectives to develop approaches, policies, and legislation related to fatwas.

The council is responsible for issuing general, urgent, and new fatwas on various matters, conducting studies and research in various fields of fatwas, providing legal opinions on relevant legislation, licensing the practice of issuing fatwas, and training and developing the skills of muftis.

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UAE: Abortion Regulations Announced

Al-Bayan, 8 June 2024: The Ministry of Health and Community Protection has announced the procedures and controls related to cases in which abortion is permitted, with the aim of preserving the life and health of pregnant women and enhancing oversight of health facilities operating in the country.

The Ministry has explained that the procedures and cases in which abortion is permitted have been regulated by several rules.

These rules state that abortion requests are studied and decided upon by a committee formed within each health authority, as per the decision of the Minister or the head of the respective health authority.

The committee must include three members, a specialist in obstetrics and gynecology, a doctor specialising in psychiatry, and a representative from the Public Prosecution.

The committee may seek the assistance of whomever it deems appropriate with expertise and experience.

The Ministry has explained that an abortion may be performed if the continuation of the pregnancy poses a threat to the pregnant woman’s life and there is no other way to save her life.

Additionally, an abortion may be performed if the fetus is proven to have a serious deformity that would affect its health and life after birth, but this requires a medical report issued by a committee as proof.

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UAE: Introduces Reduced Tariff for Energy Consumption For Industrial Companies

Emaratalyoum, 30 May 2024: The Federal Electricity and Water Authority has announced its latest initiative supporting industrial growth in the country, aimed at industrial companies and their services in the Northern Emirates.

This initiative involves launching a reduced tariff for energy consumption to enhance the competitiveness of industrial companies, in cooperation with the Industry and Advanced Technology Ministry and the Energy and Infrastructure Ministry.

The Undersecretary of the Ministry of Industry and Advanced Technology, has affirmed the ministry’s cooperation with partners to enhance incentives supporting industrial companies’ growth and competitiveness, aligning with the ‘Make it in the Emirates’ initiative.

The new tariff, applicable to industrial companies consuming over 10,000 megawatt-hours monthly, ranges from 32 to 26 fils per kilowatt-hour.

Additional incentives include flexible installation and grid connection fees, exemption from insurance fees, and no additional meter usage fees.

The CEO of the Federal Electricity and Water Authority, has emphasised the initiative’s role in shaping the energy sector as a driver for industrial and technological growth, facilitated by the partnership between relevant ministries and the authority.

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UAE: Issues Corporate Tax Guide on Free Zone Persons

Al Bayan, 27 May 2024: The Federal Tax Authority (FTA) has issued a guide outlining the application of Corporate Tax to Free Zone Persons.

These guidelines align with the Free Zone Corporate Tax regime, which enables Qualifying Free Zone Persons to benefit from a 0% Corporate Tax rate on Qualifying Income.

The guide provides general guidance on the application of the Corporate Tax Law to Free Zone Persons.

It provides an overview of the conditions required to be met for a Free Zone Person to be a Qualifying Free Zone Person and benefit from the 0% Corporate Tax rate and the activities that are considered Qualifying Activities and Excluded Activities for a Qualifying Free Zone Person.

The guide includes many examples to assist Businesses with understanding how the key elements of the Corporate Tax Law apply to Free Zone Persons.

The guide also covers Corporate Tax calculation for Free Zone Persons, Qualifying Income determination, taxable income subject to 9% rate.

It outlines substance requirements for Qualifying Free Zone Persons, criteria for Foreign or Domestic Permanent Establishments.

The guidelines clarifies the treatment of income from immovable property and Qualifying Intellectual Property, details Qualifying and Excluded Activities and compliance requirements.

The FTA has added that where a Qualifying Free Zone Person operates through a Permanent Establishment in the UAE (outside the Free Zones) or in a foreign country, the profits attributable to such Permanent Establishment will be subject to the 9% Corporate Tax rate.

All Free Zone Persons are urged to thoroughly read the guide, comprehending definitions and interactions of various rules.

Corporate Tax implementing decisions and guides, including the new Free Zone Persons guide, are available on the FTA’s website.

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UAE: Marriage Grants Regulations Under Review

Emaratalyoum, 16 May 2024: A parliamentary report, recently endorsed by the Federal National Council, has proposed that the Community Development Ministry conduct a thorough and contemporary governmental study.

The aim is to reassess the maximum salary cap for citizens seeking a marriage grant, currently set at 25,000 dirhams after accounting for housing and pension allowances, if applicable.

The report has emphasised that the requirement of linking marriage grants to a citizen’s income level or salary ceiling restricts eligibility to individuals without higher academic degrees.

It fails to benefit those with higher academic qualifications and positions.

The report, prepared by the Council’s Social Affairs, Labour, Population, and Human Resources Committee, has highlighted the key requirements for obtaining a marriage grant.

These include citizenship for both the beneficiary and their spouse, as well as the inability to afford marriage expenses, targeting individuals with limited income or those benefiting from social assistance.

However, the report underscores that this condition narrows the scope of citizens eligible for marriage grants, as it excludes many young individuals in need of such support, despite not falling under the definition of “people with limited income” or beneficiaries of social assistance. For the full story, click here.

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UAE: New Air Travel Protocols

Khaleej Times, 14 May 2024: The UAE aviation authority has introduced a new protocol to combat the spread of communicable diseases during air travel.

This protocol aims to facilitate swift reporting by operators’ stations and promote collaboration with local health authorities.

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UAE: New Regulations for Food Establishments

Emaratalyoum, 7 May 2024: The Climate Change and Environment Ministry intends to launch regulations on food and facilities within the country, early next year in 2025.

The Ministry has confirmed its collaboration with the National Food Safety Committee to explore the issue of new legislation in this area.

It aims to unify and strengthen control over food products and regulate their circulation in the country, as well as to support emerging food industries.

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UAE: Green Residency Visa Regulations

Emaratalyoum, 30 April 2024: The UAE Digital Government has announced that the country will offer a green residency visa to investors engaged in local commercial activities.

The green residency is for investors or partners in commercial activities, lasting five years without a guarantor and subject to renewal.

It replaces the previous two-year investor’s residency with simpler requirements and more benefits.

The requirements for a green residency visa for investors include obtaining investment approval, proof of investment/partnership value, meeting the prescribed percentage of total capital invested, approval from local authorities, and a license to practice the activity.

The green residency includes three categories: for skilled workers, self-employment, and investors or partners in commercial activities.

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UAE: President Orders Study of Infrastructure After Heavy Rains

Khaleej Times, 17 April 2024: The president of the UAE has stated that the safety of citizens and residents is the country’s top priority and ordered a study of the country’s infrastructure.

The president has also directed that support be given to all families affected by the severe weather conditions, and ordered the transfer of the affected to safe locations in cooperation with local authorities.

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UAE: Volunteering Leads to a Golden Visa

Khaleej Times, 14 April 2024: Volunteering in the UAE offers benefits, such as eligibility for a UAE Golden Visa, granting a 10-year residency permit.

There are a number of platforms which provide access to volunteering opportunities. These include Volunteers.ae which connects volunteers with organizations nationwide. Registration is open to individuals, teams, or companies. Users can also search for opportunities by category, organisation, or location, and see required volunteers and eligibility criteria.

Another site includes the UAE Red Crescent Authority, which is part of the International Federation of Red Cross and Red Crescent Societies, and is found athttps://www.emiratesrc.ae/. Opportunities include charity, humanitarian aid, sponsorships, donations, and Sukuk Al Khair. Volunteers can also access training courses and support initiatives like Ataya.

The National Volunteer Program for Emergencies, Crisis, and Disasters, has also launched by the National Emergency Crisis and Disasters Management Authority (NCEMA). It aims to train volunteers to respond during crises. Details on programme participation and course registration can be found athttps://www.ncema.gov.ae/en/home.aspx.

In addition, the Dubai Volunteering Centre is a government body, which oversees volunteering in the UAE and focuses on Dubai. Volunteering opportunities can be found at https://www.cda.gov.ae/DubaiVolunteer/. Individuals or companies can register to volunteer with them.

The Sharjah Volunteering Centre is the largest volunteer network in Sharjah. it is possible to registration with it at https://sssd-volunteer.shj.ae/register. They offer programme and workshops to train volunteers and list opportunities across Sharjah, searchable by city and institution.

Dubai cares is a civil society organisation which if formally affiliated to the United Nations Department of Global Communications. It is possible to sponsor or volunteer for initiatives with them. Details such as country, partner, and date of each of their programmes are available at: https://www.dubaicares.ae/.

The Authority of Social Contribution (Ma’an) in Abu Dhabi promotes a volunteering community via their website https://maan.gov.ae/en/ . Through Ma’an, volunteer groups and organisations can contribute via donations, volunteering, and corporate social responsibility initiatives. The platform facilitates volunteer applications based on individual goals and allows organisations to recruit volunteers.

Volunteering at events often earns you volunteering hours and can even lead to applying for a Golden Visa if you’re a pioneer in humanitarian work.

In order to be eligible for a Golden Visa as a result of volunteering it is necessary to meet the Federal Authority for Identity, Citizenship, Customs, and Port Security (ICP) criteria. This includes having worked for at least five years in international or regional organisations, or have been an distinguished worker there.; having been a member of a public benefit associations or institutions for at least five years, or having been a distinguished worker in one of these bodies; having received an award for recognition from a local, regional, or international institutions which focuses on humanitarian work; having been a distinguished volunteer in humanitarian work for at least five years or having completed 500 volunteer hours; or having supported humanitarian work financially with at least 2 million AED or the equivalent in another currency.

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