Collapsed buildings in the Islahiye district of Gaziantep, south-eastern Turkey on February 13, 2023. EPA
Collapsed buildings in the Islahiye district of Gaziantep, south-eastern Turkey on February 13, 2023. EPA
Collapsed buildings in the Islahiye district of Gaziantep, south-eastern Turkey on February 13, 2023. EPA
Collapsed buildings in the Islahiye district of Gaziantep, south-eastern Turkey on February 13, 2023. EPA

Turkey's construction regulations under scrutiny after earthquake


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Follow the latest news on the earthquake in Turkey and Syria

The images of horror emerging from south-east Turkey and northern Syria in recent days predominantly feature a background of flattened and mangled buildings.

While some observers say the seismic activity that resulted in last week's earthquake is a once-in-a-thousand-year event, experts believe recent changes in Turkish government construction standards and "zoning amnesties" may have contributed to millions of people living in unsafe buildings.

Since the ruling Justice and Development Party (AKP) came to power in 2002, the country has undergone an enormous, nationwide urbanisation in which billions of dollars was spent on infrastructure projects such as high-rise tower blocks that drew more and more residents into large metropolitan areas.

The vast construction and modernisation drive, however, may have resulted in corners being cut.

About half of Turkey’s 13 million buildings do not meet construction regulations, the country’s Environment and Urbanisation Ministry says.

In 2018, the government issued a zoning amnesty allowing property owners to register their illegally constructed buildings in return for a fee. About 1.8 million applications were approved, with the government receiving more than $3 billion in taxes and registration charges in return.

The following year, an expert quoted by Reuters said he feared the move would turn Turkish cities “into graveyards and result in coffins emerging from our homes”.

Four years on, these exact scenes are playing out in Hatay, Gaziantep and elsewhere in the south-east, where about 6,500 buildings are thought to have collapsed as a result of the earthquake.

“Municipalities do not audit new buildings very often, it’s the same problem across all Turkey,” says Pelin Pinar Giritlioglu, president of the Istanbul Branch of the Union of Chambers of Turkish Engineers and Architects.

“In small cities and small provinces, it is even more of a problem because the relationships [between local authorities and construction companies] are closer than in big cities, so often, public institutions overlook these kinds of deficiencies because of their close connections.”

On Twitter, users posted video clips of apparently new or recently built high-rise buildings partially collapsing as the concrete base cracked and gave way.

“This means that the government deemed them legal,” says Ms Giritlioglu.

Since 1940, Turkey has initiated 10 sets of earthquake regulations and was one of the first countries to adopt such laws.

Efforts have been made to construct earthquake-mitigating buildings, such as Istanbul’s Sabiha Gokcen airport terminal. Government figures quoted by Turkish media last year claimed that three million buildings had been “renewed” to withstand damaging seismic activity.

Others say the sheer magnitude of the earthquake February 6 should not be underplayed.

“There hadn’t been an equivalent-strength earthquake in this region for 900 years,” says Mustafa Erdik, president of the Turkish Earthquake Foundation.

“It was comparable with the San Francisco earthquake of 1906", which destroyed 80 per cent of that city.

The ruined city of Antakya after the earthquake - in pictures

  • Syrians huddled around a fire in a shelter in Antakya, Turkey. AP
    Syrians huddled around a fire in a shelter in Antakya, Turkey. AP
  • Rescuers stretcher away Ece Koseoglu, 25, after being removed from under the rubble of a collapsed building. AFP
    Rescuers stretcher away Ece Koseoglu, 25, after being removed from under the rubble of a collapsed building. AFP
  • A man walks past the rubble of a destroyed building. AFP
    A man walks past the rubble of a destroyed building. AFP
  • Cranes remove debris next to destroyed buildings in Antakya. AP
    Cranes remove debris next to destroyed buildings in Antakya. AP
  • Volunteers cook for Syrians at a shelter in Antakya. AP
    Volunteers cook for Syrians at a shelter in Antakya. AP
  • Rescuers search in the rubble of destroyed buildings in Antakya. AP
    Rescuers search in the rubble of destroyed buildings in Antakya. AP
  • Rescue workers sent by Bern to Turkey pull earthquake victims out alive. AFP
    Rescue workers sent by Bern to Turkey pull earthquake victims out alive. AFP
  • People warm up with fire in front of destroyed buildings. AP
    People warm up with fire in front of destroyed buildings. AP
  • A man uses a lantern to check damaged buildings. Reuters
    A man uses a lantern to check damaged buildings. Reuters
  • A destroyed building in Antakya. AP Photo
    A destroyed building in Antakya. AP Photo

Moreover, local and regional conflicts that sprung up over the past decade may also have contributed to the huge loss of life unfolding this week.

In 2015 and 2016, thousands of people were displaced from their homes in cities such as Cizre and Nusaybin, as well as the Sur district of Diyarbakir, as a result of fighting between the Turkish military and Kurdish armed groups. This resulted in an increased demand for accommodation and other infrastructure largely in Diyarbakir, the largest Kurdish-majority city in Turkey.

In the province of Antakya, the Turkish region worst hit by the earthquake, local authorities and communities a decade ago found themselves facing the prospect of adding housing for the hundreds of thousands of Syrians displaced by the conflict across the border.

About 500,000 Syrians arrived in each of Gaziantep and Sanliurfa, adding to the heavy demand for housing and associated infrastructure.

With metro populations of about two million each, Diyarbakir, Sanliurfa and Gaziantep are comparable in size to Copenhagen, Prague or Las Vegas, and now face an emergency response and rebuilding effort of a scale not seen anywhere in the world for perhaps decades.

What’s more, experts say the disaster doesn’t begin and end only in the cities.

“There are 13 million people living in this geography [region]," says Ms Giritlioglu.

“And we know nothing about what is happening in the rural areas yet."

  • The brother of a survivor Gokhan Ugurlu, 35, who was pulled out of the rubble in Hatay, Turkey, reacts as a rescuer looks on. Reuters
    The brother of a survivor Gokhan Ugurlu, 35, who was pulled out of the rubble in Hatay, Turkey, reacts as a rescuer looks on. Reuters
  • A woman walks past flattened buildings in a street in Hatay province, Turkey. Reuters
    A woman walks past flattened buildings in a street in Hatay province, Turkey. Reuters
  • A member of the army stands amid rubble in Kahramanmaras, Turkey. Reuters
    A member of the army stands amid rubble in Kahramanmaras, Turkey. Reuters
  • A man reacts while sitting outside a tent of a temporary accommodation centre set up on a football pitch in Gaziantep, Turkey. Reuters
    A man reacts while sitting outside a tent of a temporary accommodation centre set up on a football pitch in Gaziantep, Turkey. Reuters
  • Earthquake survivors walk on a street in Hatay, Turkey. Reuters
    Earthquake survivors walk on a street in Hatay, Turkey. Reuters
  • A White Helmets volunteer holds a rescued cat in the rebel-held town of Jandaris, Syria. Reuters
    A White Helmets volunteer holds a rescued cat in the rebel-held town of Jandaris, Syria. Reuters
  • A Syrian boy, who lost his family in the deadly earthquake, stands amid the rubble of his family home in Jindayris. AFP
    A Syrian boy, who lost his family in the deadly earthquake, stands amid the rubble of his family home in Jindayris. AFP
  • Rescuers sit by a bonfire in Hatay, Turkey. AFP
    Rescuers sit by a bonfire in Hatay, Turkey. AFP
  • A Turkish soldier walks among destroyed buildings in Hatay. AFP
    A Turkish soldier walks among destroyed buildings in Hatay. AFP
  • Relatives of Palestinian doctor Yusuf Darabeh, who died when the earthquake hit Turkey, comfort each other. AP Photo
    Relatives of Palestinian doctor Yusuf Darabeh, who died when the earthquake hit Turkey, comfort each other. AP Photo
  • People stand by a collapsed building in Kahramanmaras, southern Turkey. AP Photo
    People stand by a collapsed building in Kahramanmaras, southern Turkey. AP Photo
  • A child, injured in the earthquake, is treated at hospital in Bab Al Hawah, Syria. AP Photo
    A child, injured in the earthquake, is treated at hospital in Bab Al Hawah, Syria. AP Photo
  • Vehicles containing aid from Hashid Shaabi (Popular Mobilization Forces) on the Iraqi side of the Iraq-Syria border. Reuters
    Vehicles containing aid from Hashid Shaabi (Popular Mobilization Forces) on the Iraqi side of the Iraq-Syria border. Reuters
  • Rescuers carry Muhammed Alkanaas, 12, to an ambulance after five days under the rubble in Antakya, Turkey. AP
    Rescuers carry Muhammed Alkanaas, 12, to an ambulance after five days under the rubble in Antakya, Turkey. AP
  • Romanian firefighters load a Turkey-bound train with emergency aid near Bucharest. AP
    Romanian firefighters load a Turkey-bound train with emergency aid near Bucharest. AP
  • Collapsed buildings in Jandaris, Syria. Reuters
    Collapsed buildings in Jandaris, Syria. Reuters
  • Abdulkerim Nano, 67, is rescued after five days under the rubble in in Kahramanmaras, Turkey
    Abdulkerim Nano, 67, is rescued after five days under the rubble in in Kahramanmaras, Turkey
  • A Turkish rescue worker checks a collapsed building in Adiyaman. AP
    A Turkish rescue worker checks a collapsed building in Adiyaman. AP
  • Rescuers in Adiyaman, Turkey. AP
    Rescuers in Adiyaman, Turkey. AP
  • A resident in front of his collapsed building in the Elbistan district of Kahramanmaras. AFP
    A resident in front of his collapsed building in the Elbistan district of Kahramanmaras. AFP
  • Syrian refugees shelter in a public market in the Islahiye district of Gaziantep, Turkey. AP
    Syrian refugees shelter in a public market in the Islahiye district of Gaziantep, Turkey. AP
  • A family wait for the bodies of their relatives to be recovered in Antakya, Turkey. AP
    A family wait for the bodies of their relatives to be recovered in Antakya, Turkey. AP
  • A woman plays with a sniffer dog in Antakya, Turkey. AP
    A woman plays with a sniffer dog in Antakya, Turkey. AP
  • Collapsed buildings in Antakya, Turkey. AP
    Collapsed buildings in Antakya, Turkey. AP
  • A Syrian woman takes care of her nephew Hasan Goayid, eight, in Islahiye district, Gaziantep. AP
    A Syrian woman takes care of her nephew Hasan Goayid, eight, in Islahiye district, Gaziantep. AP
  • A Syrian child in a tent in the Islahiye district. AP
    A Syrian child in a tent in the Islahiye district. AP
  • Collapsed buildings in the Elbistan district of Kahramanmaras. AFP
    Collapsed buildings in the Elbistan district of Kahramanmaras. AFP
  • Emirati rescuers sift through the rubble of a collapsed building in the regime-controlled town of Jableh, northwest of the Syrian capital. AFP
    Emirati rescuers sift through the rubble of a collapsed building in the regime-controlled town of Jableh, northwest of the Syrian capital. AFP
  • Volunteers at the Emirates Red Crescent 'Bridges of Goodness' campaign at the South Hall, Dubai Exhibition Centre at Expo City. Leslie Pableo for The National
    Volunteers at the Emirates Red Crescent 'Bridges of Goodness' campaign at the South Hall, Dubai Exhibition Centre at Expo City. Leslie Pableo for The National
  • Martin Griffiths, UN Under Secretary General for Humanitarian Affairs and Emergency Relief Co-ordinator, in Maras, Turkey. Reuters
    Martin Griffiths, UN Under Secretary General for Humanitarian Affairs and Emergency Relief Co-ordinator, in Maras, Turkey. Reuters
  • Rescuers give water to a dog after a rescue operation in Hatay, southern Turkey. AP
    Rescuers give water to a dog after a rescue operation in Hatay, southern Turkey. AP
  • A deadly earthquake struck southern Turkey and northern Syria on February 6. EPA
    A deadly earthquake struck southern Turkey and northern Syria on February 6. EPA
  • Fissures from the earthquake have crumpled the highway near Islahiyeh in Southern Turkey. Matt Kynaston / The National
    Fissures from the earthquake have crumpled the highway near Islahiyeh in Southern Turkey. Matt Kynaston / The National
  • A Kurdish charity's aid convoy enters Syria through the Bab Al Salama crossing with Turkey, in the northern province of Aleppo. AFP
    A Kurdish charity's aid convoy enters Syria through the Bab Al Salama crossing with Turkey, in the northern province of Aleppo. AFP
  • A rescuer with a sniffer dog searches in a destroyed building in Antakya, southern Turkey. AFP
    A rescuer with a sniffer dog searches in a destroyed building in Antakya, southern Turkey. AFP
  • A makeshift camp erected in a stadium in the city of Kahramanmaras, southern Turkey. EPA
    A makeshift camp erected in a stadium in the city of Kahramanmaras, southern Turkey. EPA
  • A woman mourns Turkish Cypriot victims of the earthquake, during a funeral procession in the Turkish occupied area in north-east coastal city of Famagusta, Cyprus. AP
    A woman mourns Turkish Cypriot victims of the earthquake, during a funeral procession in the Turkish occupied area in north-east coastal city of Famagusta, Cyprus. AP
  • Rescuers carry survivor Rabia Ofkeli, 27, from the rubble in Hatay, southern Turkey. Reuters
    Rescuers carry survivor Rabia Ofkeli, 27, from the rubble in Hatay, southern Turkey. Reuters
  • Syrian President Bashar Al Assad visits Aleppo university hospital. Reuters
    Syrian President Bashar Al Assad visits Aleppo university hospital. Reuters
  • Members of the Swiss rescue team with a four-month-old girl, Abir, who was pulled out from the rubble in Antakya. AFP
    Members of the Swiss rescue team with a four-month-old girl, Abir, who was pulled out from the rubble in Antakya. AFP
  • Survivors at a hospital in Kahramanmaras, Turkey. Reuters
    Survivors at a hospital in Kahramanmaras, Turkey. Reuters
  • Members of the White Helmets during the fifth day of rescue operations in Jandaris, Syria. Reuters
    Members of the White Helmets during the fifth day of rescue operations in Jandaris, Syria. Reuters
  • Indonesian Muslims perform a prayer for the victims at Istiqlal grand mosque in Jakarta. EPA
    Indonesian Muslims perform a prayer for the victims at Istiqlal grand mosque in Jakarta. EPA
  • Emergency personnel conduct a rescue operation to save Melda, 16, from beneath the rubble of a collapsed building in Hatay, southern Turkey. AFP
    Emergency personnel conduct a rescue operation to save Melda, 16, from beneath the rubble of a collapsed building in Hatay, southern Turkey. AFP
  • The earthquake caused a railbed overpass to collapse in Nurdagi, Turkey. AFP
    The earthquake caused a railbed overpass to collapse in Nurdagi, Turkey. AFP
  • A framed picture on the cracked wall of a collapsed building in Kahramanmaras, south-eastern Turkey. EPA
    A framed picture on the cracked wall of a collapsed building in Kahramanmaras, south-eastern Turkey. EPA
  • A coastal area of Iskenderun, Turkey, was flooded after the quake. Reuters
    A coastal area of Iskenderun, Turkey, was flooded after the quake. Reuters
  • A sheet of paper lies among the rubble in Elbistan. AP
    A sheet of paper lies among the rubble in Elbistan. AP
  • Relief supplies destined for earthquake survivors in Turkey, at a warehouse in Schoenefeld, near Berlin, Germany. AP
    Relief supplies destined for earthquake survivors in Turkey, at a warehouse in Schoenefeld, near Berlin, Germany. AP
  • Rescuers search for survivors in the rubble of collapsed buildings in Kahramanmaras, three days after the earthquake struck. AFP
    Rescuers search for survivors in the rubble of collapsed buildings in Kahramanmaras, three days after the earthquake struck. AFP
  • Rescuers with a child pulled out from under the rubble. Reuters
    Rescuers with a child pulled out from under the rubble. Reuters
  • Rescuers rest on top of rubble as an aircraft drops water over a fire at the port in the quake-stricken town of Iskenderun. Reuters
    Rescuers rest on top of rubble as an aircraft drops water over a fire at the port in the quake-stricken town of Iskenderun. Reuters
  • A rescue worker in Kahramanmaras, three days after a 7.8-magnitude earthquake struck south-east Turkey. AFP
    A rescue worker in Kahramanmaras, three days after a 7.8-magnitude earthquake struck south-east Turkey. AFP
  • People try to pull out a dog trapped beneath the rubble in Iskenderun, Turkey. Reuters
    People try to pull out a dog trapped beneath the rubble in Iskenderun, Turkey. Reuters
  • Lorries carrying humanitarian aid wait at Bab Al Hawa crossing on the Turkey-Syria border. Reuters
    Lorries carrying humanitarian aid wait at Bab Al Hawa crossing on the Turkey-Syria border. Reuters
  • Syrians warm up by a fire outside a makeshift tent near the rebel-held town of Jindayris in Syria. AFP
    Syrians warm up by a fire outside a makeshift tent near the rebel-held town of Jindayris in Syria. AFP
  • A dam on the Orontes river in Syria's rebel-held Idlib province collapsed after the quake, flooding the neighbourhood. AFP
    A dam on the Orontes river in Syria's rebel-held Idlib province collapsed after the quake, flooding the neighbourhood. AFP
  • The sails of the Sydney Opera House lit with a black ribbon in remembrance and mourning of the earthquake victims. Getty
    The sails of the Sydney Opera House lit with a black ribbon in remembrance and mourning of the earthquake victims. Getty
  • Smoke billows amid an expanse of collapsed and damaged buildings in Kahramanmaras, Turkey. Reuters
    Smoke billows amid an expanse of collapsed and damaged buildings in Kahramanmaras, Turkey. Reuters
  • Dogs of the German International Search and Rescue team rest between operations in Kirikhan, Turkey. Reuters
    Dogs of the German International Search and Rescue team rest between operations in Kirikhan, Turkey. Reuters
  • White Helmets volunteers rescue a child trapped beneath the rubble in Jandaris, Syria. Reuters
    White Helmets volunteers rescue a child trapped beneath the rubble in Jandaris, Syria. Reuters
  • People gather to collect food and humanitarian aid in the Elbistan district of Kahramanmaras, south-east Turkey. EPA
    People gather to collect food and humanitarian aid in the Elbistan district of Kahramanmaras, south-east Turkey. EPA
  • The statue of Mustafa Kemal Ataturk, founder of modern Turkey, is surrounded by damaged buildings in Adiyaman province. AP
    The statue of Mustafa Kemal Ataturk, founder of modern Turkey, is surrounded by damaged buildings in Adiyaman province. AP
  • A plane carrying humanitarian air sent for earthquake survivors lands in Damascus. Mahmoud Rida / The National
    A plane carrying humanitarian air sent for earthquake survivors lands in Damascus. Mahmoud Rida / The National
  • Motorway fractured by earthquake causes car crash near Kahramanmaras, Turkey. Matt Kynaston / The National
    Motorway fractured by earthquake causes car crash near Kahramanmaras, Turkey. Matt Kynaston / The National
  • A tent camp has been set up at a stadium in south-eastern Turkish city of Kahramanmaras to shelter families whose homes were destroyed in the quake. AFP
    A tent camp has been set up at a stadium in south-eastern Turkish city of Kahramanmaras to shelter families whose homes were destroyed in the quake. AFP
  • A displaced Syrian woman rests under a tree in a field on the outskirts of the rebel-held town of Jindayris. AFP
    A displaced Syrian woman rests under a tree in a field on the outskirts of the rebel-held town of Jindayris. AFP
Business Insights
  • As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses. 
  • SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income. 
  • Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.

The Kingfisher Secret
Anonymous, Penguin Books

The specs: 2018 Jaguar E-Pace First Edition

Price, base / as tested: Dh186,480 / Dh252,735

Engine: 2.0-litre four-cylinder

Power: 246hp @ 5,500rpm

Torque: 365Nm @ 1,200rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.7L / 100km

The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

Brief scores:

Newcastle United 1

Perez 23'

Wolverhampton Rovers 2

Jota 17', Doherty 90' 4

Red cards: Yedlin 57'

Man of the Match: Diogo Jota (Wolves)

Huroob Ezterari

Director: Ahmed Moussa

Starring: Ahmed El Sakka, Amir Karara, Ghada Adel and Moustafa Mohammed

Three stars

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206.4-litre%20V8%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E470bhp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E637Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh375%2C900%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

Oppenheimer
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Company profile

Company name: Nestrom

Started: 2017

Co-founders: Yousef Wadi, Kanaan Manasrah and Shadi Shalabi

Based: Jordan

Sector: Technology

Initial investment: Close to $100,000

Investors: Propeller, 500 Startups, Wamda Capital, Agrimatico, Techstars and some angel investors

NO OTHER LAND

Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal

Stars: Basel Adra, Yuval Abraham

Rating: 3.5/5

SEMI-FINAL

Monterrey 1 

Funes Mori (14)

Liverpool 2

Keita (11), Firmino (90 1)

Results

Ashraf Ghani 50.64 per cent

Abdullah Abdullah 39.52 per cent

Gulbuddin Hekmatyar 3.85 per cent

Rahmatullah Nabil 1.8 per cent

Zombieland: Double Tap

Director: Ruben Fleischer

Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone

Four out of five stars 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

SUNDAY'S ABU DHABI T10 MATCHES

Northern Warriors v Team Abu Dhabi, 3.30pm
Bangla Tigers v Karnataka Tuskers, 5.45pm
Qalandars v Maratha Arabians, 8pm

RESULTS
%3Cp%3E%0D5pm%3A%20Al%20Maha%20Stables%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(Turf)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alfahem%2C%20Tadhg%20O%E2%80%99Shea%20(jockey)%2C%20Ernst%20Oetrel%20(trainer)%0D%3Cbr%3E5.30pm%3A%20Al%20Anoud%20Stables%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C200m%0D%3Cbr%3EWinner%3A%20AF%20Musannef%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6.30pm%3A%20Arabian%20Triple%20Crown%20Round%202%20%E2%80%93%20Group%203%20(PA)%20Dh%20300%2C000%20(T)%202%2C200m%0D%3Cbr%3EWinner%3A%20Joe%20Star%2C%20Tadhg%20O%E2%80%99Shea%2C%20Helal%20Al%20Alawi%0D%3Cbr%3E7pm%3A%20Liwa%20Oasis%20%E2%80%93%20Group%202%20(PA)%20Dh300%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alajaj%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E7.30pm%3A%20Dames%20Stables%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20Silent%20Defense%2C%20Oscar%20Chavez%2C%20Rashed%20Bouresly%3C%2Fp%3E%0A
Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

Tickets

Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

info-box

COMPANY PROFILE

Company name: Happy Tenant

Started: January 2019

Co-founders: Joe Moufarrej and Umar Rana

Based: Dubai

Sector: Technology, real-estate

Initial investment: Dh2.5 million

Investors: Self-funded

Total customers: 4,000

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

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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Updated: February 13, 2023, 5:46 PM