ANIBONG, Philippines // A year after Typhoon Haiyan turned a huge swath of the central Philippines into a body-littered wasteland, many survivors are still struggling to rebuild their homes, including in government-designated danger zones where future typhoons could wreck their lives again.
In the hard-hit coastal village of Anibong, shantytowns are rising around rusted cargo ships that were washed ashore by powerful waves from one of the strongest storms ever recorded to make landfall. One villager’s house stands beside a concrete post marked, “No build zone”.
Villagers say they rebuilt along the coast because they have nowhere else to go. Most are fishermen, and want to be close to their boats, but they say they are willing to move once the government gives them land or housing.
Haiyan’s ferocious wind generated tsunami-like storm surges that swamped entire communities, leaving more than 7,300 people dead or missing. More than 4 million people were displaced by the storm, which destroyed or damaged more than a million houses and knocked down millions of power posts and coconut trees.
Tens of thousands of survivors are still dangerously exposed to future storms, living in tents, shanty huts or other flimsy shelters, as a prolonged rebuilding phase has only just begun.
The Philippines social welfare secretary, Dinky Soliman, said the rebuilding effort was “gargantuan”. She said that while many managed to rebuild their homes, the government, backed by foreign donors and aid organisations, still must resettle about 200,000 families to permanent housing sites in the next two or three years.
The displaced are housed in temporary shelters and bunkhouses while others live with relatives or in hastily erected shacks. About 300 families are still living in tents, but they could be moved to better – though still temporary – housing in the next few weeks, Ms Soliman said.
Much has been accomplished since Haiyan hit on November 8, 2013. Power, water and cellphone services are back and nearby Tacloban city throbs with life again.
“We’re 60 to 70 percent back to where we were but there is still a lot to be done,” Ms Soliman said. “We need to work on the permanent shelters, repair of shelters and sustainable livelihood.”
The Philippine president Benigno Aquino on Friday defended the pace of rebuilding after the storm, insisting that thorough reconstruction took time.
In a speech at the hard-hit town of Guiuan, Mr Aquino said he was determined to ensure the reconstruction programme was carried out correctly, rather than rushing.
“Curse me, criticise me but I believe I must do the right thing,” he said.
“I am impatient like everyone else but I have to stress that we can’t rebuild haphazardly. We have to build back better... let’s get it right the first time and the benefits should be permanent.”
The president has been criticised for approving the government’s 160-billion-peso (Dh13bn) reconstruction master plan only last week.
He previously defended the time taken to finalise it, saying programmes from affected municipalities had to be throughly scrutinised.
The government plans to move roughly one million people to about 200,000 new homes in areas away from coastal danger zones, but only a few thousand have been built so far.
Important reconstruction work has taken place ahead of the formal adoption of the master plan, including rebuilding roads, bridges, hospitals and other vital infrastructure.
In partnership with major international aid agencies, the government has also helped to roll out vaccination programmes for millions of children and given rice seeds to desperate farmers.
Mr Aquino cited international aid agencies as saying post-Haiyan recovery efforts were moving faster compared with programmes in Indonesia’s Bandeh Aceh after it was hit by mega-tsunami waves in 2004.
The president also defended his decision not to visit Tacloban, the biggest city in the typhoon-hit areas but where the mayor is a bitter political rival, for the one-year anniversary commemorations.
“I have a hunch my critics will say I am taking Tacloban for granted ... but I am not after brownie points,” he said, insisting recovery efforts were strong there and he did not have to visit personally.
* Associated Press and Agence France-Presse
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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
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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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