SHARJAH // Despite the challenge of fasting through the long, hot UAE summer, for Mohammed Al Mahdi Ramadan this year offers a great opportunity to exercise self-discipline, empathy and compassion.
The 51-year-old Emirati sales manager at a car showroom in Sharjah normally puts in nine hours at work. This year his working hours will be reduced to three in the morning and three in the evening.
“Ramadan for me is a time for patience and discipline,” Mr Al Mahdi said. “By taking a break from eating, I actually feel more energised and focused at work.”
He did not start fasting until age 12, although his parents gradually introduced him to the concept and practice of fasting when he was about eight.
“My parents created excitement about Ramadan and we learned to appreciate the spirit of the month,” he said.
For many, sleep patterns change during Ramadan, with late bedtimes and early wake-up schedules.
“I’m not used to sleeping at mid-day but at this time of the year I really need to catch some sleep to recharge myself,” said Mr Al Mahdi.
Muslims also dedicate more time to improving their spiritual lives by praying and reading the Quran. Rich and poor stand together for prayers and share the same feelings of hunger.
“I spend more time praying in the mosque and reading the holy book,” said Mr Al Mahdi. “It’s a chance to be closer to God, perform good deeds and practice self-restraint.”
As well as a time for prayer, fasting and reflection, Ramadan is a month to reconnect with family.
At sunset, Mr Al Mahdi’s family gather to break their fast together at the iftar meal.
“When I was a child, my mum would prepare thareed, which is served in every Emirati home during Ramadan,” Mr Al Mahdi said.
“Another Emirati staple is harees, which is popular during Ramadan and Eid.”
These days Mr Al Mahdi’s wife, Mary Jane, lovingly prepares these special traditional dishes for the family.
“Ramadan is family time,” he said. “I certainly look forward to breaking fast with my family and spending more time playing with my daughter, Noor.”
Ramadan also means strengthening relationships with family and plenty of socialising.
“I come from a big family,” he said. “I have two brothers and eight sisters so most evenings will be spent receiving them in my home and visiting them.”
People will find a way to give back to society by extending kindness to all people, regardless of race or religion, and by being helpful to others.
“We’ll offer more charity to the less fortunate people at mosques and the labourers,” he said.
“Just like every year, we will send cash donations to be distributed to people in Sri Lanka, Indonesia and the Philippines.”
BIO
Name: Mohammed Al Mahdi
Age: 51
Hobbies: reading books, watching TV, travelling
Favourite holiday destination: Indonesia, where my father built a mosque
Favourite sport: football
rruiz@thenational.ae
Lexus LX700h specs
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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
MATCH INFO
New Zealand 176-8 (20 ovs)
England 155 (19.5 ovs)
New Zealand win by 21 runs
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March 29, final
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6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
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