Doctors attending to labourers without medical insurance at a free medical camp organised by the Indian Ladies Association, Dubai at the Indian Consulate Dubai on Friday, February 11, 2011.
Doctors attending to labourers without medical insurance at a free medical camp organised by the Indian Ladies Association, Dubai at the Indian Consulate Dubai on Friday, February 11, 2011.
Doctors attending to labourers without medical insurance at a free medical camp organised by the Indian Ladies Association, Dubai at the Indian Consulate Dubai on Friday, February 11, 2011.
Doctors attending to labourers without medical insurance at a free medical camp organised by the Indian Ladies Association, Dubai at the Indian Consulate Dubai on Friday, February 11, 2011.

Health camps provide lifeline for low-income workers


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Dubai // For Isaac Thomas, a 49-year-old Indian worker who earns Dh600 a month and has no medical insurance, the voluntary work of a small group of doctors is his lifeline.

Mr Thomas suffered a minor heart attack last year and needed an urgent operation. Unable to afford hospital care, he turned to a medical camp held every three months at the Indian Consulate in Dubai that arranges free treatment and medication for low-income workers.

The camps, which have been held since 2007, are organised by the Indian Ladies Association in Dubai together with the Indian Consulate, Getwell Medical Center and the Indian Pharmaceutical Professionals Council. About 18 volunteer doctors perform check-ups on workers earning less than Dh2,000 a month and who have no health coverage.

Through the camps Mr Thomas received a free angioplasty procedure in Kerala, India, last April, and he has been receiving follow-up care in Dubai since then.

"I am glad that I had the choice of life because I received free treatment through this camp," Mr Thomas, a father of two who has worked in construction in Dubai for the past 13 years, said at the latest camp yesterday.

Dr AK Kapoor, a cardiologist and one of the founding members of the camps, said: "For people like Mr Thomas, who cannot afford medical treatment, these quarterly camps have become a lifeline. They come here to follow up on illness they know about or to discover unknown conditions they are suffering from."

Mr Thomas was one of about 700 workers from the Asian subcontinent who queued outside the consulate from 7am. They were given a token and asked to fill in a registration form before being sent to the consulate's auditorium, where dozens of round tables were used as makeshift medical stations.

After having their blood sugar level and pressure tested, the workers were examined by a general practitioner and, if needed, referred to a specialist in the room.

"Many workers cannot afford to pay for medical treatment and thus neglect their health," said Kusum Chheda, a member of the Indian Ladies Association and one of 60 people helping at the camp.

"Some of them are suffering from serious conditions such as diabetes or hypertension but do not even know about it, so these camps have proved important as they give low income workers an opportunity to be treated for free.

"Many of the people with chronic diseases such as hypertension are receiving medicine for a three-month period," she added. "This is important because if they cannot get the medicine from us they would go without it and their health will suffer."

One of the beneficiaries of the medicine handouts is Mohammed Deshish, a 63-year-old Pakistani watchman who has lived in Dubai for 38 years.

"They provide me with my diabetic medicine. I could not afford it alone," he said.

On average, about Dh50,000 worth of medicine is distributed at each camp, according to the Indian Ladies Association. The medicines are usually donated by pharmaceutical companies and pharmacies.

If a case is complicated or requires immediate follow-up, the patient is asked to visit the doctors at their own clinics, free of charge.

"Lending a hand for these people is crucial as many who come here have serious health conditions but no means to treat themselves," said Dr Sarita Kapoor, a gynaecologist and one of the founders of the initiative.

"I feel that I need to provide help for them as God has given many gifts and I need to give something back to him and society."

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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