Springboks' lethargy irks Matfield


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South Africa 29 // Italy 13

CAPE TOWN // South Africa, the world champions, defeated Italy 29-13 despite a disjointed and lethargic performance at the Puma Stadium in Witbank yesterday. The Springboks appeared affected by the host of changes to the team who beat France last week, although they still conjured four tries in the first of a two-Test series. The visitors enjoyed greater territory and possession, especially in the opening quarter, but were too limited in their approach to seriously trouble the hosts.

Morne Steyn, the fly-half, scored 14 points for South Africa, while eight of Italy's points came from the boot of Mirco Bergamasco, the winger. But Victor Matfield, the Springboks captain, said he had been frustrated by his team's error-strewn display. "I don't think we played very well and we made too many basic errors," he said. "We'll work on that and next week will definitely be better. It's just the top three inches that we have to get right."

Bergamasco kicked a 13th-minute penalty to give Italy the lead for the first and only time but Steyn equalised two minutes later as his teammates shook off their rust. Bryan Habana, the winger, put the Springboks in front in the 18th minute when a drive by Francois Louw, the flanker, produced quick ball for the backs. Butch James, the recalled centre, made a well-timed pass to Zane Kirchner, the full-back, who grubbered through for Habana to run on to unopposed.

Louw, a late replacement for Schalk Burger, was in the action 10 minutes later when he barged over from a driving maul close to the Italian line. Steyn was unable to convert but the fly-half made amends on the stroke of half-time when he danced over for his side's third try and converted it for a 19-point lead. Kirchner notched the fourth try nine minutes after the restart when Steyn probed the blindside from a ruck and found his Bulls teammate unmarked on the touchline.

The Boks were later dealt a blow when James was yellow carded, which gave Sergio Parisse, the Italy captain and man of the match, the space to dive over in the 63rd minute after a good break by Tito Tebaldi, the scrum-half.

* Reuters

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THREE POSSIBLE REPLACEMENTS

Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.

Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.

Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.

Jawan
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Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.

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Price, as tested: Dh255,150 (X2); Dh383,250 (X3)

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Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

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8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer