Afghanistan was rocked by a powerful earthquake on Wednesday morning – days after another quake in the same area killed thousands and flattened villages.
The latest 6.3-magnitude earthquake struck about 28km outside the city of Herat, capital of the north-western province of the same name, the US Geological Survey said.
Initial reports suggest nobody died in the incident, which occurred at about 5.10am local time, but dozens were injured and hundreds more homes damaged.
It triggered a landslide that blocked the main Herat-Torghondi highway, Information Ministry spokesman Abdul Wahid Rayan said.
Taliban officials said more than 2,000 died across Herat in Saturday's quake, which also measured at 6.3 magnitude.
They subsequently said thousands were killed and injured, but didn't give a breakdown of casualties.
Saturday's epicentre was about 40km north-west of the city of Herat.
Several of the aftershocks were strong, including one on Monday that again caused the city's residents to rush out of their homes.
Nearly 2,000 houses in 20 villages were destroyed in Saturday's quake, the Taliban has said. The area has just one government-run hospital.
These earthquakes, together with the approach of winter, will exacerbate Afghanistan's existing challenges and make it even harder for people to meet basic needs, including adequate shelter, food and medicine, aid groups have warned.
UAE delivers support
The UAE on Tuesday sent an aircraft carrying 33 tonnes of food supplies to help those affected by Saturday's earthquake.
Aid was delivered through a number of Emirati humanitarian organisations, including the Emirates Red Crescent, the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation, and the Khalifa bin Zayed Al Nahyan Foundation, in co-ordination with the Ministry of Foreign Affairs.
“This urgent relief shipment of food supplies, sent as part of a collaboration between the UAE's humanitarian and charity organisations, is in line with our efforts to provide urgent supplies to other countries during times of crisis, especially natural disasters,” said Sultan Al Shamsi, Assistant Minister of Foreign Affairs for Development and International Organisations Affairs.
“Such crises result in significant shortages of food and medical supplies, and require a rapid response to support affected people, especially women, children and the elderly.”
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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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