At least 23 people are thought to have been killed after Indonesia's Mount Merapi volcano erupted twice in two days.
Eleven people were initially confirmed dead after the initial eruption on Sunday as 50 climbers were rescued.
Rescuers said on Tuesday that more bodies had been found on the volcano's hazardous slopes.
Search operations were stopped on Monday when the volcano erupted again, throwing up a tower of ash as high as 800 metres.
The latest bodies were found just metres away from the eruption site, said West Sumatra province's deputy police chief Edi Mardianto.
The bodies of five climbers were recovered while 18 are presumed dead because they were so close to the eruption of hot gases and ash.
“The rest we want to evacuate are 18 and we expect they are no longer alive. The team will evacuate and take them to the hospital tomorrow or today to be identified,” Mr Mardianto said on Tuesday.
The rescuers are contending with bad weather and terrain constraints, as the scouring wind brings heat from the eruptions.
Mount Merapi was at the third highest of four alert levels since 2011, a level indicating above-normal volcanic activity, prohibiting climbers and villagers from getting within 3km of the peak, Indonesia's Centre for Volcanology and Geological Disaster Mitigation said.
Sunday's eruption blanketed villages and towns with tonnes of volcanic debris that blocked sunlight. People were advised to wear masks and sunglasses to protect themselves from the ash.
About 1,400 people live on Merapi’s slopes in Rubai and Gobah Cumantiang, with the nearest villages about 5km from the peak.
Merapi has been active since a January eruption that caused no casualties. It is among more than 120 active volcanoes in Indonesia, which is prone to seismic upheaval due to its location on the Pacific “Ring of Fire,” an arc of volcanoes and fault lines encircling the Pacific Basin.
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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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