In the 1970s, when Ronald Awa was just seven years old, he would help to weigh spices and herbs for customers while working on his mother's tiny sari-sari stall.
A popular concept in the Philippines, sari-sari, which loosely translates as ‘different, different’ in English, is a neighbourhood shop that serves the local community with an array of produce.
Customers looking to save money and steer away from the usual supermarket bulk buys can pick up single items or exact measurements of spices and sauces for a fraction of the cost.
Having grown up helping to run his family's sari-sari store, Mr Aaw, 57, said the money generated from the sales helped to pay for his education.
If you need a small amount of vinegar or soy sauce but you don’t want to buy a whole bottle, we can measure out just what you need
Ronald Awa,
Dubai resident
Having lived in Dubai for nearly three decades, he now wants to bring that concept from home to the desert.
“It basically operates as a window store, whereby customers simply make their request at the window before handing over cash for produce,” he said.
“If you need a small amount of vinegar or soy sauce but you don’t want to buy a whole bottle, we can measure out just what you need.
“If you want just one onion or tomato, you can buy just one onion or tomato.
“I’ve been thinking about opening a sari-sari store in Dubai for a long time. It will help out the local Kabayan community, save them money and bring that feeling of home to their doorsteps.”
A twist on tradition
Having worked in human resources for Emirates airline for 28 years, Mr Awa said now feels like the right time to open his own store.
He aims cater to “modern life with a traditional twist”, and is in the process of teaming up with investors to make his dream a reality.
“This isn’t a new concept for the Philippines but it will be something new for Dubai,” he said.
“I will enhance the traditional sari-sari store with a different flavour, a flavour that will serve not just the Filipino community but others too.
“Usually, back home, sari-sari stores have a coffee or barber shop running alongside the store where people can bring their own coffee and sit down and play chess, drafts or billiards.
“It’s a place that really serves the community and brings people together.”
As well as selling small servings of produce such as fruit, vegetables, spices and sauces, the store will sell canned goods.
Customers will be encouraged to directly trade their products with the sari-sari store in return for basic articles, cash or other supplies.
“What is common in the Philippines is that if people have oversupply of food at home like canned goods, they can sell them to us in exchange for cash or another item,” said Mr Awa.
“We also want to encourage people to bring stuff from Philippines that they can sell to us, but that requires the right permits and go-ahead from the authorities here, which I am currently working on getting.
“I’m still looking at how I will price my items because I have to check out what supermarkets are selling similar items for, but some will cost as little as 25 fils, maybe less.”
Sights set on old Dubai
Mr Awa is looking to open his shop in Rigga then, depending on its success, expand to Satwa and Karama where there are big crowds of Filipinos and other nationalities that are familiar with the sari-sari way of life.
He sharing his own accommodation with friends in Bur Dubai. Mr Awa said he is all too familiar with the limited amount of space people have to store things.
His shop will help to cut down on waste and give people the option of saving money and buying exactly what they need at any given time, he said.
No bigger than the size of a room in a house, the sari-sari store will cost about Dh10,000 to fit out and will operate from 3pm to midnight. Mr Awa said he hopes to have his first store up and running within a few months.
“So many people have already come to me telling me how excited they are to see something like this in Dubai,” he said.
“Because this is a store that serves the community and acts as a social spot for the like-minded, I’d love to hear what ideas people have and what they would like to see in the store.”
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
UAE currency: the story behind the money in your pockets
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Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
KILLING OF QASSEM SULEIMANI
Rashid & Rajab
Director: Mohammed Saeed Harib
Stars: Shadi Alfons, Marwan Abdullah, Doaa Mostafa Ragab
Two stars out of five
