Government measures in key jurisdictions 5th edition - Flipbook - Page 151
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?
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.)
Company
law matters
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
Have any measures
meetings.
been put in place
to accommodate
social distancing
(such as remote
general meetings)?
Government measures in key jurisdictions
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