Afghanistan's supreme leader appeared publicly for only the second time in six years on Sunday, telling worshippers celebrating Eid Al Fitr that the Taliban had achieved freedom and security since seizing power last year.
Two days after a bomb ripped through a mosque in Kabul, an atmosphere of heightened security surrounded the man introduced as Hibatullah Akhundzada, the chief of the Taliban.
"Congratulations on victory, freedom and success," he told thousands of worshippers at the Eidgah mosque in the southern city of Kandahar, the hardline group's power centre.
"Congratulations on this security and for the Islamic system."
While the number of bombings across Afghanistan dropped since Kabul fell to the Taliban last August, attacks soared over the final two weeks of Ramadan, which ended on Saturday for Afghans.
Dozens of civilians have been killed in the mainly sectarian attacks, some claimed by ISIS, against members of the Shiite and Sufi communities.
Friday's bombing of a Sunni mosque in the capital killed at least 10 people.
Mr Akhundzada delivered his brief address from one of the front rows of worshippers in Kandahar without turning to face the crowd, social media posts said.
Taliban officials did not allow journalists to approach him, while two helicopters hovered over the mosque for the two-hour event.
Dozens of Taliban fighters were posted to where Mr Akhundzada and other Taliban leaders were sitting, and they stopped worshippers from taking their pictures on mobile phones.
An AFP correspondent at the mosque said the voice claimed to be Mr Akhundzada's came from the front rows of worshippers.
When the man introduced as the Taliban leader began to speak, worshippers chanted: "Allahu Akbar. Long live Islamic Emirate and long live Akhundzada."
Worshipper Aziz Ahmadi said he was overwhelmed.
"I cried when I heard the voice of Sheikh Saheb [Akhundzada] ... to hear him is like achieving my biggest dream," he told AFP.
But Mr Ahmadi said he did not see the leader among the crowd.
Another Kandahar resident, Bismillah, who attended the prayers at the Eidgah mosque, said: "I'm so happy that I can't even describe it.
"I had a dream to pray alongside my supreme leader, to hear his voice or to see him."
A senior Taliban government official told AFP that he saw Mr Akhundzada delivering the address.
"I saw him from a distance as he spoke. I even met him two days ago at his office," he said.
It was Mr Akhundzada's second known public appearance since taking control of the Taliban in 2016.
His low profile fed speculation about his role in the new Taliban government, formed after the group took control of Kabul on August 15 — and even rumours of his death.
His public profile has largely been limited to the release of messages during Islamic holidays from his office in Kandahar.
In October, Mr Akhundzada visited the Darul Uloom Hakimiah mosque in the southern city, according to an audio recording circulated by Taliban social media accounts.
On Friday, in a message released ahead of Eid Al Fitr, he made no mention of the bloodshed that had rocked Afghanistan during Ramadan, instead praising the Taliban's building of "a strong Islamic and national army" and "strong intelligence organisation".
Unlike those in Kandahar, many Afghans in Kabul preferred to stay indoors on Sunday rather than pray at mosques after the recent deadly attacks.
"The situation of our people is very sad, especially after what happened in the mosques," Kabul resident Ahmad Hashemi told AFP.
"Many young and old people have been martyred. The people of Afghanistan have nothing but sorrow."
The deadliest attack during Ramadan was in the northern province of Kunduz, where a bomb ripped through a mosque as a group of Sufis performed rituals.
At least 36 people were killed and scores more were wounded. No group has so far claimed that attack.
Killing of Qassem Suleimani
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
The specs
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The specs
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Engine 3.9L twin-turbo V8
Transmission Seven-speed dual-clutch automatic
Power 661hp @8,000rpm
Torque 760Nm @ 3,000rpm
Fuel economy, combined 11.4L / 100k
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