Government measures in key jurisdictions 3rd edition final - Flipbook - Page 136
United Arab Emirates
Litigation
Are the courts
operating?
Abu Dhabi and Dubai Courts are operating virtually - All hearings are being conducted via Zoom and
pleadings are submitted online. Some criminal proceedings are being conducted in person at the discretion
of judges.
Sharjah Courts are operating both virtually and in person, at the discretion of the judge and on a case by
case basis
Tax
Has any new
legislation been
introduced in light of
Covid-19?
Company
law matters
Have any measures
been put in place to
accommodate social
distancing (such as
remote general
meetings)?
136
VAT – Extension of filing and payment deadline for monthly and quarterly VAT period ending on 31
March from 28 April to 28 May 2020
Excise tax – Extension of excise tax submission and payment for March 2020 period for one month (i.e.
filing and payment deadline for the March/April periods is 17 May 2020 – two returns were required to
be filed by this day for both periods.)
The concept of remote general meetings is already recognized under UAE company law. In addition,
the Ministry of Economy issued a circular governing remote general assembly meetings of private
joint stock companies. Pursuant to this circular the Ministry has requested shareholders to adopt
written resolutions instead of attending physical meetings.
Government measures in key jurisdictions