DUBAI // Every Friday during Ramadan, a group of young men and women have been roaming the city, handing out boxes of food.
They are part of Food Drive UAE, a social initiative set up to help underprivileged families during the holy month.
The team collects food items such as rice, flour, sugar, pasta and oil from the community, then hands out enough to each recipient to feed a family.
“Giving away food supplies to less fortunate families is a tradition in the UAE as it is also a part of our religion or what we call sadaqah, which is voluntary charity,” said Khalifa bin Hendi, 23, founding member of 1971 Social Enterprise.
He said the initiative was open to everyone “as doing good knows no borders” and provides great rewards.
1971 has joined with Social Bandage, a similar social enterprise organisation, and collaborated with the Royati Family Society, Al Abbar Designs and Provedore Restaurant to plan, run and promote the Ramadan food initiative.
Lina Al Killani, head of social projects at Royati Family Society, said the main purpose of the initiative was to remind the public of those who were less fortunate at this time of focus on compassion, empathy and giving.
“The core of the initiative is providing real support for the families and labour workers by supplying essential foods for Ramadan and showing gratitude to them,” Ms Al Killani said.
“We should always unite the communities and bring everyone close in order for us to be in a proper society and a socially aware community.”
The Royati Family Society has a database of information on orphans, widows and others in need in the region, and this has been used to choose to whom the boxes of food are given.
Aisha Harib, 27, founding member of Social Bandage, said the initiative has really grabbed the attention of the community and has had a high turnout of repeat volunteers for the initiative despite the summer’s heat and long hours of fasting.
“We are blessed with a very active group of volunteers who are always excited, ready to help and be ooperative,” Ms Harib said.
“They are all more than happy to be part because volunteering has become a habit and activity they want to be involved in every Ramadan.”
She quoted a hadith by the Prophet Mohammed, which said: “Love for your brother as you love for yourself.”
“We definitely love to help others and try our best to provide them what they need,” Ms Harib said.
“Helping others is an absolutely great feeling. Once you start doing it, you can’t stop.
“We should always remind ourselves of helping others and supporting the community even with some small thing because every little helps.
“Do not underestimate any help you give to others as one small good deed will lead to bigger and better good acts in the future.”
aalkhoori@thenational.ae
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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Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Director: Michael Bay
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The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
