Today, in the Philippines, thousands of dishes will be cooked affectionately for people who cannot eat them. Every November 1, on All Saints Day, cemeteries across the country are inundated with people carrying the favourite foods of their deceased loved ones. Family and friends of those buried in the graveyards then share these dishes in a charming display of how Filipinos use food to honour the dead. It has been this way for centuries.
This year, however, things will be different. Most public cemeteries in the Philippines will be closed on All Saints Day, also known as Undas, to protect against further coronavirus outbreaks. The nation recorded 380,000 Covid-19 cases as of Sunday, November 1, according to the John Hopkins University's global data. In response, the government ordered most cemeteries to be shut for a week starting from October 29.
A holiday steeped in tradition
Since Catholicism was introduced to the Philippines by the Spaniards in the 16th century, All Saints Day has been one of the most important annual holidays in the country. Residents visit cemeteries with offerings for the dead – candles, flowers, amulets – and decorate the graves of their loved ones.
Filipino food writer Michelle Melo of the popular blog Dekaphobe, says Undas is an emotional occasion.
“Most Filipino families prepare food to bring to the cemeteries to share among themselves, and some families make an effort to prepare dishes the families’ departed loved ones used to enjoy and serve it on their graves,” she says. “It is a way of honouring the dead and a gesture to show that they are not forgotten.”
My family keeps it simple – we bring food that is easy to serve and not difficult to clean up
All Saints Day, as its name suggests, is originally a commemoration of Catholic saints and martyrs, with its earliest history traced back to the 7th century. That was when the Pantheon church in Rome was dedicated to Mary the Blessed Virgin and all martyrs by Pope Boniface IV. All Saints Day remains a key annual event in Christian countries such as Italy, Germany and France, and is followed on November 2 by All Souls Day, which honours all departed souls.
In the Philippines, the sombre tone of Undas is balanced by the joy of family reunions. These often take place at cemeteries, with some relatives seeing each other for the first time in months, or perhaps even since the previous Undas. For many Filipinos, Undas is a greatly anticipated event, equivalent to Christmas in western countries.
Melo recalls how, as a child, she would look forward to getting money from her elders on Undas, which she used to buy snacks from the food vendors who gather outside cemeteries. They still serve many of the same Filipino treats during the festival. These include calamares (deep-fried squid rings), puto (steamed rice cakes) and cassava cake (a moist dessert flavoured by shaved coconut and cassava).
A foodie feast
Another old favourite during the feast is a dessert called taho, which is silky tofu covered in syrup and tapioca balls. Melo says she still eagerly awaits Undas, when she gets to savour the treats made by the elder female members of her family.
"I have very minimal participation [in cooking for Undas] because the aunts and grandparents are the ones who usually prepare the food," she says. "My family keeps it simple every time – we bring food that is easy to serve and not difficult to clean up."
These include bread, biscuits, rice cakes, barbecued skewers and lumpia, a Filipino spring roll that is usually deep fried and filled with minced meat, onion and carrot.
Melo says many other Filipino families go to great lengths to prepare extravagant Undas feasts. Among the most popular dishes are pancit – stir-fried noodles mixed with meat and vegetables – and caldereta, a robust stew of beef, pork or chicken.
Not to mention what many people consider the national dish of the Philippines, adobo.
Meaning “marinade” in Spanish, adobo is chicken fried and then stewed in a sauce of vinegar, garlic, black pepper and soy sauce. This slow-cooked chicken, with its mix of savoury and sweet flavours, is then served on a bed of rice. Adobo is one of the staple foods of any Undas party, or indeed any Filipino get-together.
The impact of Covid-19 and cultural changes on celebrations
While the lack of access to cemeteries will dampen this year's Undas festivities, Filipinos will find a way to mark the day regardless, says another Filipino food writer Gerry San Miguel, who writes the blog Dude4Food. He says many families have adapted to the difficult circumstances by having their Undas gatherings earlier in the year than usual. Food, as always, is the focal point of these events.
But it isn't just the pandemic that is altering the country's relationship with Undas. Over recent decades, traditions have gone into decline, such as the offering of freshly cooked dishes alongside the grave of a loved one.
"Each region and family have their own unique traditions, but the practice of food-centred customs during Undas seems to be waning, at least in more urbanised areas," San Miguel says. "Offering sweet dishes like native rice cakes to the departed, along with candles and prayers, continues to be practised in certain communities. But generally, food is usually prepared to be eaten by the gathering of loved ones in cemeteries."
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
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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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