• Dr Nawal Al Kaabi, chair of the National Covid-19 Clinical Management Committee and Dr Walid Zaher, vaccine project leader at G42 Healthcare, pictured in Abu Dhabi. Their teams will lead a plan to produce the Sinopharm vaccine in the UAE this year. Victor Besa / The National
    Dr Nawal Al Kaabi, chair of the National Covid-19 Clinical Management Committee and Dr Walid Zaher, vaccine project leader at G42 Healthcare, pictured in Abu Dhabi. Their teams will lead a plan to produce the Sinopharm vaccine in the UAE this year. Victor Besa / The National
  • Dr Al Kaabi, pictured with Ashish Koshy, chief executive of Sinopharm vaccine trial partner G42 Healthcare, said the country aims to inoculate 70 per cent of the population to achieve herd immunity. Victor Besa / The National
    Dr Al Kaabi, pictured with Ashish Koshy, chief executive of Sinopharm vaccine trial partner G42 Healthcare, said the country aims to inoculate 70 per cent of the population to achieve herd immunity. Victor Besa / The National
  • Al Ain resident Aysha Mohammed Ahmad Ali holds a thumbs up after receiving her first shot of the Sinopharm vaccine at Burjeel hospital in Abu Dhabi in December. Victor Besa / The National
    Al Ain resident Aysha Mohammed Ahmad Ali holds a thumbs up after receiving her first shot of the Sinopharm vaccine at Burjeel hospital in Abu Dhabi in December. Victor Besa / The National
  • A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
    A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
  • A nurse carries out a consultation with Abu Dhabi resident Saqib Ali before he receives the free shot. Victor Besa / The National
    A nurse carries out a consultation with Abu Dhabi resident Saqib Ali before he receives the free shot. Victor Besa / The National
  • Al Ain resident Aysha Mohammed Ahmad Ali travelled to Abu Dhabi City from Al Ain to get vaccinated. Victor Besa / The National
    Al Ain resident Aysha Mohammed Ahmad Ali travelled to Abu Dhabi City from Al Ain to get vaccinated. Victor Besa / The National
  • A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
    A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
  • Medical staff at Burjeel Hospital pictured on the first day of vaccine shots. Victor Besa / The National
    Medical staff at Burjeel Hospital pictured on the first day of vaccine shots. Victor Besa / The National
  • Dr Haifaa Fadl Nourin is pictured at the hospital's Covid-19 vaccination clinic, which was set up in Burjeel's cancer wing. Victor Besa / The National
    Dr Haifaa Fadl Nourin is pictured at the hospital's Covid-19 vaccination clinic, which was set up in Burjeel's cancer wing. Victor Besa / The National
  • Bunyanuch Janta, from Thailand, waits for her turn to get vaccinated on Sunday. Victor Besa / The National
    Bunyanuch Janta, from Thailand, waits for her turn to get vaccinated on Sunday. Victor Besa / The National
  • Emiratis Jaber Humaid, left and Omran Al Khoori pictured after receiving the first of two shots. Victor Besa / The National
    Emiratis Jaber Humaid, left and Omran Al Khoori pictured after receiving the first of two shots. Victor Besa / The National
  • Dr Ayman Mohamed Abdelhady gets vaccinated at Burjeel Hospital on Sunday. Victor Besa / The National
    Dr Ayman Mohamed Abdelhady gets vaccinated at Burjeel Hospital on Sunday. Victor Besa / The National

Coronavirus: recovered patients should take immunity test before getting vaccinated


Shuchita Gautam
  • English
  • Arabic

People who have recovered from coronavirus may need to take an immunity test before getting vaccinated, health authorities said on Tuesday.

Dr Omar Al Hammadi, spokesman for the UAE government's regular Covid-19 briefings, said patients who had recovered from the virus would be tested and the vaccine administered if they were low on antibodies.

“According to studies, those who had minor infections or did not show symptoms don’t necessarily have immunity against it. They will get the vaccine after a medical assessment,” he said.

"Patients who suffered severe symptoms and those who were admitted to hospital are likely to develop a strong immunity. They will be advised to take an antibody test and will be inoculated if immunity levels are low."

Dr Al Hammadi reminded people to adhere to all precautionary measures while schools in the country are closed for the winter break.

“It’s the holiday season, schools are closed and more tourists are coming. We should abide by precautions, maintain hygiene and social distancing, wear face masks and be cautious when we interact with the elderly and those with chronic health conditions,” he said.

Between December 9 and 15, the UAE carried out 1,023,607 tests and 8,430 people tested positive.

The rate of new cases from tests conducted is just 1 per cent. There were 26 deaths during the week, which is a 0.3 per cent mortality rate – the lowest in the world.

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UAE currency: the story behind the money in your pockets
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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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THURSDAY'S ORDER OF PLAY

Centre Court

Starting at 10am:

Lucrezia Stefanini v Elena Rybakina (6)

Aryna Sabalenka (4) v Polona Hercog

Sofia Kenin (1) v Zhaoxuan Yan

Kristina Mladenovic v Garbine Muguruza (5)

Sorana Cirstea v Karolina Pliskova (3)

Jessica Pegula v Elina Svitolina (2)

Court 1

Starting at 10am:

Sara Sorribes Tormo v Nadia Podoroska

Marketa Vondrousova v Su-Wei Hsieh

Elise Mertens (7) v Alize Cornet

Tamara Zidansek v Jennifer Brady (11)

Heather Watson v Jodie Burrage

Vera Zvonareva v Amandine Hesse

Court 2

Starting at 10am:

Arantxa Rus v Xiyu Wang

Maria Kostyuk v Lucie Hradecka

Karolina Muchova v Danka Kovinic

Cori Gauff v Ulrikke Eikeri

Mona Barthel v Anastasia Gasanova

Court 3

Starting at 10am:

Kateryna Bondarenko v Yafan Wang

Aliaksandra Sasnovich v Anna Bondar

Bianca Turati v Yaroslava Shvedova

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5