The CIT Return Template helps generate a corporate income tax declaration that closely matches what is seen in the tax authority portal. It uses a universal constructor, allowing users to customize the structure, define data sources, and set rules for each line. Data can be collected before or after the month-end closing, depending on whether cost allocations are needed. Some lines may require manual adjustments, and analysts can provide guidance for complex rules. The template does not replace tax advisory services, but rather simplifies the preparation of the declaration while allowing for flexibility in configuration.
Click on create option to create a new template.
Main Parameters
Description - The name of the template.
Country to Apply Template - Defines which country’s corporate tax rules this template will follow. Select from the drop-down.
Data Collection Method - How the system pulls data:
- By GL Account - based on accounting accounts.
- By Income/Expense Item - based on categories of income or expenses.
- By Both - a combined approach using accounts and items.
Data Type - Data can be taken either before cost allocation (raw postings before month-end closing) or after cost allocation (post-closing figures with automatic cost distributions, such as shared business or production costs). The financial result may differ depending on which option is used.
Set Number Format for Amounts - Defines how numbers should be displayed (with commas, spaces, or currency symbols).
Number of Decimal Places - In the tax office, only whole numbers are accepted, so amounts in reports are rounded. Rounding can be applied:
Globally at the template level (entire report).
Line by line with custom rules.
Use Additional Dimensions - Enables filtering and calculation by business activity and department, useful for segmented CIT reporting across functions or divisions.
Manual Assignment of Line Numbers - This option lets users manually assign line numbers or use a codifier for reports. While not required by the UAE tax portal, it helps with internal reporting or matching external formats.
Template
The CIT Return Template interface allows configuration of lines for the final declaration document.
Left Panel: Lists all return lines.
Note: Each line is displayed as a separate entry in the Template.
Adding a Line
Press Add to insert a new line into the CIT return template.
In the Description field, type a name for the line to identify its purpose in the declaration.
Next, choose the appropriate Line Type for the entry:
Expense: Used to capture and report costs.
Income: Records revenue entries.
Net Income (or Expense): Calculates net results by combining selected lines.
BS GL Account: Represents balance sheet accounts.
Formula: Creates a line whose value is calculated based on other line entries.
Tax Loss of Past Periods: Tracks carry-forward losses from previous periods.
Manual Amount: Allows the user to input a value manually.
Title, Group, Query, Comment: Used for formatting, grouping lines, applying custom queries, or adding
Use Chart of Accounts Object: Select the COA section if needed.
Reverse Sign: Automatically adjusts the sign for expense vs. income entries. This is useful when tax rules require expenses to increase taxable base.
Intermediate Data: Marks this line as an intermediate calculation, which will not appear in the final printed declaration but can be used in formulas.
Additional Dimensions
Business Activity / Department: Use to filter data by organizational dimensions.
Filter Presentation
List / Table: Defines how GL accounts are displayed.
Data Selection Method:
Only Listed – includes only specified accounts.
Except Those Listed – includes all except specified accounts.
GL Account Section
Use this area to select the accounts that contribute to this line.
You can combine multiple accounts for one return line. Income and expense accounts can be aggregated to form totals.
Filters can be applied by department, cost item, or specific account combinations.
Group Lines
You can define a Group line to sum several lines automatically. This helps in calculating subtotals or combined totals for the declaration.
Formulas and Custom Sources
Certain lines can be formula-driven, using other lines as elements.
Custom data sources (queries) can also feed data into a line for more complex setups.
Manual Entry Lines
Some lines (e.g., Mellow Mount) are meant to be entered manually if the system does not collect data automatically. These appear as formatted lines in the declaration.
Practical Example
Expense lines in the system can reflect real accounting data, adjust for non-deductible expenses, and respect reverse sign logic.
The final totals from each configured line are в документе декларации потом отрисовываются как отдельная строка, giving the final declaration its structured appearance.
In the main tab, the declaration layout is displayed:
On the left is a list of lines — these are the lines that will appear in the final declaration document.
On the right, synchronization shows that the selected line corresponds to the line on the left. Technically, these are stored in different directories under the grouping line.
Line names are generated automatically and can be used in formulas. Any line can serve as an element in formulas for other lines.
For the UAE declaration:
Many fields are automatically generated from other sections and are not filled manually.
Lines can be overridden, but by default they are generated automatically.
The line type defines the rules for how data is obtained for that line.
For example, an “Expense Line” specifies expenses and allows filters to be applied to expense histories.