ABU DHABI // Clutching her youngest son's shoulder like a walking stick, LA limps, back bowed, as her abaya drags on the floor after her. She wears a niqab, only her eyes showing.
She is not so old but, after years of suffering, the 46-year-old struggles physically.
Orphaned before she was 10, LA was given away in marriage at a young age.
An unhappy union left her divorced and barely able to provide for herself or her five children.
"I was still playing, I didn't know anything about marriage," she says.
Although the court ordered her former husband to pay alimony, he earns only Dh3,000 a month and has another wife. LA was left relying on the help of "kind strangers".
Her children, she says, came with their own burdens.
The eldest, a boy, was abused and is now suicidal. Medical records show that psychiatrists have concluded he is depressed.
"He says he is just a burden on me and no one cares about us, so he might as well be dead," she says.
The eldest girl appears to be overweight but doctors say she, too, is psychologically scarred by neglect.
"She doesn't eat, the doctor said it was all psychological."
After bouncing from one home to another, with an unstable source of income, hope came in the form of Red Crescent staff.
After speaking to several charities, Red Crescent was one of the first to respond, LA says.
Life now - thanks to Dh3,000 a month in food aid - is a little more comfortable. Years-long unpaid grocery bills are slowly being paid off. But life is still far from easy.
"I rely on my children to take care of me, but who will take care of them?" she says.
Ramadan is the one month when she knows help is not far away.
As many seek to find needy families to provide them with iftar meals, the Red Crescent steps up its efforts.
Ramadan is a good time to remind those more fortunate of "our situation", she says.
osalem@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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