Related: Pakistani doctor who died of Covid-19 honoured by UAE government
Tributes were paid to a nurse who died at the age of 32 after catching Covid-19 on the front lines of the pandemic.
Lezly Orine Ocampo worked for Burjeel Homecare, which supports women, children and people in rehabilitation in their own homes.
The Filipina caught the virus at work after voluntarily extending her hours to help tackle the outbreak.
She died on May 12, as case numbers soared across the country. In the first two weeks of May, 103 people died – almost a fifth of the 570 to date.
The work of frontline heroes, who played a major role in bringing the outbreak in the Emirates under control, was recognised on Commemoration Day on Monday.
Ocampo was honoured by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, at a ceremony at Wahat Al Karama in Abu Dhabi.
He said the UAE would “never forget” her sacrifice.
She leaves behind a husband and young child, who live in the Philippines.
“Lezly was a beacon of positive light, since her joining until the end,” said Dalia Hamed, operations manager at Burjeel Homecare.
“When the pandemic put a great stress on health care, Lezly came up to me in her usual jolly demeanor and presented an idea of extending her shift to longer hours.
“Selfless, committed and passionate, she was a true Nightingale.
“Even after being infected with Covid-19, she was optimistic and had wanted to be back at the forefront upon her recovery.
“But sadly, she left us all at a young age.
"Burjeel Hospital and VPS Healthcare will always remember her for her diligence, sincerity at work, compassion towards the ailing.
“It is not how long you have walked this earth, but what footprints you have left that matters.
“Lezly has left us a legacy for all healthcare workers to emulate and follow."
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People get tested for coronavirus at the Mina Rashid screening centre in Dubai. Chris Whiteoak / The National -

Since the beginning of the coronavirus pandemic, health authorities have called upon citizens and residents to join with the efforts of health care professionals. Health workers, such as these Sheikh Khalifa Medical City, have led the way. Reem Mohammed / The National -

Healthcare workers at the emergency ward in Sheikh Khalifa Medical City. The President, Sheikh Khalifa, has paid tribute to the frontline workers who helped to curb Covid-19. Reem Mohammed / The National -

Healthcare workers at Sheikh Khalifa Medical City receive a patient outside the emergency department. Reem Mohammed / The National -

A consultant physician at the emergency department in Sheikh Khalifa Medical City, receives a Covid-19 patient. Reem Mohammed / The National -

People get the laser blood test tests at the Mina Rashid screening centre in Dubai. Chris Whiteoak / The National -

A nurse sanitises her hands after conducting a swab test at one of the UAE's screening drive-through centres in Mina Rashid, Dubai. Victor Besa / The National -

A health worker taking the Covid-19 nasal swab test at a testing station in thet Mall of the Emirates in Dubai. Pawan Singh / The National -

Nurse Renu Venugopal, who contracted Covid-19, recovered and continued to treat patients at Al Zahra Hospital, Sharjah. Chris Whiteoak / The National -

Ruth Deva Kiruba says being pregnant during a pandemic was surreal and sometimes lonely. Chris Whiteoak / The National -

EMT nurse Jephy Antony, who contracted Covid-19, recovered and continued to treat patients at the NMC Royal Hospital, DIP, Dubai. Chris Whiteoak / The National -

A visitor gets tested at the Ras Al Khaimah Covid-19 drive-through testing centre. Reem Mohammed / The National -

Nurse Nikhil Rajendran inside the fever clinic at the Bareen International Hospital in Mohamed Bin Zayed City in Abu Dhabi. Pawan Singh / The National -

Shane Simeon Galang from Philippines, Mervat Aslan Mhgoub Mohamed from Egypt and Sowmya Kotian from India, who are nurses at the Bareen International Hospital in Mohamed bin Zayed City in Abu Dhabi. Pawan Singh / The National
The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: seven-speed automatic
Power: 592bhp
Torque: 620Nm
Price: Dh980,000
On sale: now
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Bio
Born in Dubai in 1994
Her father is a retired Emirati police officer and her mother is originally from Kuwait
She Graduated from the American University of Sharjah in 2015 and is currently working on her Masters in Communication from the University of Sharjah.
Her favourite film is Pacific Rim, directed by Guillermo del Toro
While you're here
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
While you're here
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Michael Young: From one crisis to the next, where is Lebanon headed?
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Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
While you're here
Con Coughlin: Grandstanding in Turkey leads to terrorism in France
Con Coughlin: The terror threat in Europe remains as potent as ever
Sholto Byrnes: After Charlie Hebdo, is religion dividing the world?
Other promotions
- Deliveroo will team up with Pineapple Express to offer customers near JLT a special treat: free banana caramel dessert with all orders on January 26
- Jones the Grocer will have their limited edition Australia Day menu available until the end of the month (January 31)
- Australian Vet in Abu Dhabi (with locations in Khalifa City A and Reem Island) will have a 15 per cent off all store items (excluding medications)
Results
6.30pm: Maiden Dh165,000 (Dirt) 1,600m
Winner: Celtic Prince, David Liska (jockey), Rashed Bouresly (trainer).
7.05pm: Conditions Dh240,000 (D) 1,600m
Winner: Commanding, Richard Mullen, Satish Seemar.
7.40pm: Handicap Dh190,000 (D) 2,000m
Winner: Grand Argentier, Pat Dobbs, Doug Watson.
8.15pm: Handicap Dh170,000 (D) 2,200m
Winner: Arch Gold, Sam Hitchcott, Doug Watson.
8.50pm: The Entisar Listed Dh265,000 (D) 2,000m
Winner: Military Law, Antonio Fresu, Musabah Al Muhairi.
9.25pm: The Garhoud Sprint Listed Dh265,000 (D) 1,200m
Winner: Ibn Malik, Dane O’Neill, Musabah Al Muhairi.
10pm: Handicap Dh185,000 (D) 1,400m
Winner: Midnight Sands, Pat Dobbs, Doug Watson.
THE BIO
Family: I have three siblings, one older brother (age 25) and two younger sisters, 20 and 13
Favourite book: Asking for my favourite book has to be one of the hardest questions. However a current favourite would be Sidewalk by Mitchell Duneier
Favourite place to travel to: Any walkable city. I also love nature and wildlife
What do you love eating or cooking: I’m constantly in the kitchen. Ever since I changed the way I eat I enjoy choosing and creating what goes into my body. However, nothing can top home cooked food from my parents.
Favorite place to go in the UAE: A quiet beach.
Recent winners
2002 Giselle Khoury (Colombia)
2004 Nathalie Nasralla (France)
2005 Catherine Abboud (Oceania)
2007 Grace Bijjani (Mexico)
2008 Carina El-Keddissi (Brazil)
2009 Sara Mansour (Brazil)
2010 Daniella Rahme (Australia)
2011 Maria Farah (Canada)
2012 Cynthia Moukarzel (Kuwait)
2013 Layla Yarak (Australia)
2014 Lia Saad (UAE)
2015 Cynthia Farah (Australia)
2016 Yosmely Massaad (Venezuela)
2017 Dima Safi (Ivory Coast)
2018 Rachel Younan (Australia)
Imperial%20Island%3A%20A%20History%20of%20Empire%20in%20Modern%20Britain
Friday’s fixture
6.15pm: Al Wahda v Hatta
6.15pm: Al Dhafra v Ajman
9pm: Al Wasl v Baniyas
9pm: Fujairah v Sharjah
.
RACE CARD
6.30pm: Handicap (TB) $68,000 (Dirt) 1,600m
7.05pm: Meydan Sprint – Group 2 (TB) $163,000 (Turf) 1,000m
7.40pm: Curlin Stakes – Listed Handicap (TB) $88,000 (D) 2,200m
8.15pm: UAE Oaks – Group 3 (TB) $125,000 (D) 1,900m
8.50pm: Zabeel Mile – Group 2 (TB) $163,000 (T) 1,600m
9.25pm: Balanchine – Group 2 (TB) $163,000 (T) 1,800m
10pm: Al Shindagha Sprint – Group 3 (TB) $130,000 (D) 1,200m
If you go
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
if you go
The flights
Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes.
The hotels
Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes.
When to visit
March-May and September-November
Visas
Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.
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.
Business Insights
- As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses.
- SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income.
- Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.


