DUBAI // Air crash investigators on Tuesday started to analyse the audio date retrieved from FlyDubai flight FZ981’s black box, UAE authorities said.
The General Civil Aviation Authority’s Air Accident Investigation Sector is supporting investigators from Russia’s Interstate Aviation Committee to analyse the recovered data from flight recorders following the crash on Saturday.
All 62 crew and passengers on board died when the plane exploded upon impact during a failed second attempt to land at Rostov-on-Don airport in Russia amid bad weather.
The aircraft wreckage has been moved to a secure location to allow a second team to begin an initial examination of it, the GCAA said.
“The Russian investigation team, as well as the UAE investigation team, will work continuously in full cooperation with the other parties to progress the investigation and all collected data and information will be given diligent consideration,” said Ismaeil Al Hosani, assistant director general of the Air Accident Investigation Sector.
Yesterday, FlyDubai released names of the passengers and crew on board the flight.
Among the dead were captain Aristos Sokratous from Cyprus, first officer Alejandro Alava Cruz and senior cabin crew Javier Curbelo Caro, who were both from Spain.
The cabin crew named were Maxim Aydrus from Russia, Alex Confait from the Seychelles, Laura De La Cruz Roca from Columbia and Zhyldyz Nasirdinova from Kyrgyzstan.
The names were released after their next of kin had been contacted, the low-cost carrier said in a statement on its website.
“FlyDubai would like to express once again its deepest sympathies to all those who have lost loved ones in this terrible tragedy,” said Ghaith Al Ghaith, the airline’s chief executive.
“The families of all those who have been affected by flight FZ981 remain our top priority. We would also like to express our gratitude for the work of the Russian officials, local authorities, emergency services and volunteers in difficult conditions in the aftermath of the accident and we continue to offer our support to them.”
The airline opened a family assistance centre in Rostov-on-Don to provide support and help to the bereaved.
“We would like to ask that the families and friends of those affected by this sad event are given the time and space they need to grieve,” the airline said on its website.
It said it would provide further updates as they became available.
Relatives are advised to call the numbers below for further information or visit the assistance centre in Rostov-on-Don.
From inside Russia (toll free): 8 800 333 42 12
From outside Russia: +44 20 3450 8853 or +971 4 293 4100
nhanif@thenational.ae
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England (15-1)
George Furbank; Jonny May, Manu Tuilagi, Owen Farrell (capt), Elliot Daly; George Ford, Ben Youngs; Tom Curry, Sam Underhill, Courtney Lawes; Charlie Ewels, Maro Itoje; Kyle Sinckler, Jamie George, Joe Marler
Replacements: Luke Cowan-Dickie, Ellis Genge, Will Stuart, George Kruis, Lewis Ludlam, Willi Heinz, Ollie Devoto, Jonathan Joseph
Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
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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.
4. More beneficial VAT and excise tax penalty regime
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.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
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
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