The prospect of spending Eid Al Fitr alone in her dorm room was a daunting one for third year university student Abeer Raza.
The 20-year-old undergraduate never imagined a global health pandemic might postpone her Dubai family reunion.
But less than two weeks before the celebration, she was stuck thousands of miles from home in Toronto, Canada, without approval to fly home.
By “some miracle” and after a lot of “sleepless nights” in her student halls, the Dubai-born Pakistani national made it home to the Emirates on May 13.
This year, she said Eid will be “different” but one she will “forever be thankful for”.
"During times like these you just want to be with family, I was pining for mine," she told The National.
I received my approval to fly on May 11 and I landed in the UAE less than 48 hours later, on May 13, much to the relief of my loved ones
“Because of the global lockdown restrictions, I lost all hope of getting home in time for Eid.
"By some miracle, I was lucky enough to receive my approval to fly on May 11.
"I landed in Abu Dhabi less than 48 hours later, much to the relief of my loved ones.
“It just all unfolded so quickly.”
Like thousands of UAE residents and students, Ms Raza was abroad when the government closed its borders to contain the spread of infection in March.
The decision threw her travel plans into chaos. Her hopes for an early May return were dashed when her original flight home was cancelled.
And when she attempted to fly back before the March 19 flight suspensions, she was unable to secure a seat.
Studying a Bachelor’s degree in Science at the University of Waterloo in Canada, Ms Raza applied for a re-entry permit to the UAE via the Twajudi service in March and again in April.
Like many, she kept receiving the rejection notification before a flight approval was finally issued on May 11.
“This will be one of the most memorable Eid’s for me because it almost never was,” she said.
“Due to the pandemic and curfew it won’t be same kind of celebration but what is most important is that I’m with my family.
“We’ll be dressed in our traditional Eid outfits making the food we love together, that’s the best thing I can ask for.”
The UAE government announced people with the required visa could start returning to the country from June 1.
Third year university student Shaila Sharmin could also reunite with her family earlier than expected.
The 22-year-old Bangladeshi was studying computer science in Malaysia when the UAE borders closed.
“Initially, we thought the lockdown would only last a few weeks so I wasn’t that worried at first, then the situation just spiralled,” she said.
“When my university shut down on March 18, I really didn’t think I’d be able to get back to Abu Dhabi in time for Eid because the Twajudi approval process was quite troublesome.
“Seeing my parents at the airport when I landed was so surreal, like an early Eid gift.
“I’m still in self-quarantine at home so it will be a quiet celebration this year but I’m home and I’m happy.
“It would have been a very lonely Eid if I got stuck alone in my university room.”
Like Ms Sharim, British national Ghena Aswad almost gave up hope of being reunited with her family for Eid.
The 19-year-old traveled to the UK in January to complete her semester at the University of London and was due to fly back to Abu Dhabi on March 20.
“That plan turned on its head after the flight shutdown was announced,” she said.
“I went to the airport a day before my flight to see if I could get an earlier departure.
"After five hours in a customer service queue I had no luck.”
In a twist of fate, the student, who holds a valid UAE residence visa under her father’s sponsorship, applied for her re-entry permit to the UAE twice before receiving approval on May 8.
“It was crazy because that same night my dad called and said he didn’t think there was any hope of me getting home before Eid,” she said.
“One hour later, my grades for university came out online and I did really well.
“An hour after that my approval to fly came through, it was like everything just fell into place.”
Ms Aswad landed at Abu Dhabi International Airport in the early hours of May 13 to “claps and cheers”.
And although she opted for hotel quarantine due to concerns about putting her elderly parents at risk, she said Eid will be "special this year".
“I’ll be in my hotel room but I have my outfit sorted, I’ll get some food and treats delivered to my room and I will be celebrating with my family on zoom," she said.
“I know I won’t be with them in person but I’m so close to them and I am thankful for that as I know many are still miles away from loved ones.”
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UAE currency: the story behind the money in your pockets
The biog
Name: Atheja Ali Busaibah
Date of birth: 15 November, 1951
Favourite books: Ihsan Abdel Quddous books, such as “The Sun will Never Set”
Hobbies: Reading and writing poetry
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
Results
1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m
Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2pm Handicap (TB) 68,000 (D) 1,950m
Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer
2.30pm Maiden (TB) Dh60,000 (D) 1,600m
Winner Mazagran, Tadhg O’Shea, Satish Seemar
3pm Handicap (TB) Dh84,000 (D) 1,800m
Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
3.30pm Handicap (TB) Dh76,000 (D) 1,400m
Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly
4pm Maiden (TB) Dh60,000 (D) 1,200m
Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer
4.30pm Handicap (TB) Dh68,000 (D) 1,200m
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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World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
Super Saturday results
4pm: Mahab Al Shimaal Group 3 | US$350,000 | (Dirt) | 1,200m
Winner: Drafted, Pat Dobbs (jockey), Doug Watson (trainer).
4.35pm: Al Bastakiya Listed | $300,000 | (D) | 1,900m
Winner: Divine Image, Brett Doyle, Charlie Appleby.
5.10pm: Nad Al Sheba Turf Group 3 | $350,000 | (Turf) | 1,200m
Winner: Blue Point, William Buick, Charlie Appleby.
5.45pm: Burj Nahaar Group 3 | $350,000 | (D) | 1,600m
Winner: Muntazah, Jim Crowley, Doug Watson.
6.20pm: Dubai City of Gold Group 2 | $300,000 | (T) | 2,410m
Winner: Old Persian, William Buick, Charlie Appleby.
6.55pm: Al Maktoum Challenge Round 3 Group 1 | $600,000 | (D) | 2,000m
Winner: Capezzano, Mickael Barzalona, Salem bin Ghadayer.
7.30pm: Jebel Hatta Group 1 | $400,000 | (T) | 1,800m
Winner: Dream Castle, Christophe Soumillon, Saeed bin Suroor.