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

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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UAE: Police crackdown on explosive‑sound modified vehicles News developments

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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Lexis Middle East Gulf Tax – Spring 2026 Edition News developments

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 News developments

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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UAE: Ministry warns firms over price hikes amid crisis News developments

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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UAE: Authorities warn against sharing crisis‑related rumours News developments

UAE: Authorities warn against sharing crisis‑related rumours

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

Gulf News, 8 March 2026: The UAE has issued a strong warning against circulating rumours or unverified crisis‑related content online, stressing that offenders face heavy fines and potential imprisonment.

Authorities have detected a noticeable rise in false news, manipulated videos, and misleading images circulating on social media amid ongoing regional tensions. Many of the materials have repurposed old footage from unrelated incidents abroad, presenting them as current events inside the UAE.

Attorney General Hamid Saif Al Shamsi has warned residents against photographing or sharing images and videos of accident sites or damage caused by falling debris, noting that such content could provoke public panic or distort the perception of safety conditions in the country. He has affirmed that public‑safety institutions continue to operate effectively and that daily life remains stable nationwide.

Legal experts cited that spreading rumours or unverified information constitutes a criminal offence under Federal Decree-Law No. 34/2021 concerning the Fight Against Rumors and Cybercrime. Article 52 of Federal Decree-Law No. 34/2021 provides for penalties including up to two years in prison and fines reaching Dh200,000 for publishing or reposting false or misleading information that contradicts official announcements or harms public security.

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UAE: Banks tighten security with biometrics and AI checks News developments

UAE: Banks tighten security with biometrics and AI checks

  • 06/03/202606/03/2026
  • by Tanya Jain

Gulf News, 28 February 2026: UAE banks are strengthening digital‑security controls by phasing out SMS and email one‑time passwords and adopting biometric logins and AI‑based fraud detection.

Banks across the UAE have begun removing SMS and email‑based OTPs after new directives from the Central Bank required all licensed financial institutions to discontinue these methods by the end of next month. Under the updated authentication framework, customers now approve transactions directly within banking apps using biometrics, facial recognition or secure in‑app PIN verification.

Regulators stated that the shift forms part of a broader 2026 initiative aimed at strengthening fraud prevention, tightening AI governance and enhancing operational resilience. Fraud‑control specialists noted that the rules require new capabilities, including detecting active calls and screen‑sharing attempts, and encourage the use of behavioural intelligence to interrupt real‑time scams.

Industry experts explained that impersonation scams, phishing attempts and SIM‑swap attacks have increased, reinforcing the need to retire legacy authentication mechanisms. Banks confirmed that the new systems will support routine digital activities such as card payments, online shopping and transfers while reducing exposure to fraud.

The new security framework will continue rolling out across the sector, with smaller institutions now accelerating compliance to meet the Central Bank’s deadline.

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UAE News developments

Dubai: Police prioritise delivery‑rider safety

  • 05/03/202605/03/2026
  • by Tanya Jain

Gulf News, 2 March 2026: Dubai Police have launched new field‑awareness initiatives for delivery‑motorcycle riders to strengthen traffic safety and reduce road accidents.

Dubai Police, through Hatta Police Station, launched a field‑awareness initiative for delivery‑motorcycle riders under the traffic‑safety campaign “Your lives matter, your safety is our goal,” focusing on compliance with road‑traffic regulations and the reduction of violations such as distracted driving, speeding, unsafe lane changes and obstructive group riding.

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Ajman: Decree regulating rental‑dispute fees and deposits issued News developments

Ajman: Decree regulating rental‑dispute fees and deposits issued

  • 05/03/202605/03/2026
  • by Tanya Jain

Gulf News, 3 March 2026: Ajman has issued a new Emiri Decree regulating the fees and deposits applicable to rental‑dispute proceedings before the Rental Disputes Settlement Centre.

Ajman Emiri Decree No. 2/2026 was issued introducing a framework for the collection of fees and deposits for cases and applications filed before the Rental Disputes Settlement Centre. The decree establishes a Dh1,000 security deposit for appeals challenging rulings within the final jurisdiction of the Primary Rental Committee, limited to grounds involving public‑order jurisdictional defects or procedural invalidity, with confiscation applying if the appeal is ruled inadmissible.

It further imposes a Dh2,000 deposit for petitions for reconsideration, refundable only if accepted, and sets out the mechanism for the Centre to collect fines for rental violations, prohibiting duplicate collection by municipal authorities.

Ajman Emiri Decree No. 2/2026 repeals earlier legislation on judicial fees for rental disputes, with certain provisions remaining temporarily in force pending the issuance of new implementing regulations.

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Abu Dhabi: Fast‑food advertising banned News developments

Abu Dhabi: Fast‑food advertising banned

  • 05/03/202605/03/2026
  • by Tanya Jain

The National, 27 February 2026: Abu Dhabi authorities announce a ban on fast‑food advertising as part of a broader strategy to reduce exposure to unhealthy food marketing and improve public health.

Abu Dhabi has been developing policies aimed at reducing non‑communicable diseases linked to unhealthy diets. The new measure bans fast‑food advertising across the emirate as part of a wider framework regulating the promotion of unhealthy food and beverages.

The policy regulating unhealthy food and beverage advertising places restrictions on marketing products high in fat, sugar and salt, particularly where children could be influenced. It aims to reduce obesity and other chronic diseases by limiting public exposure to unhealthy food promotions, and it introduces coordinated enforcement involving regulatory, municipal and health authorities.

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