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. The template does not replace tax advisory services, but rather simplifies the preparation of the declaration while allowing for flexibility in configuration.
Click on the create option to create a new template.
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-
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.
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.
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- This setting determines whether the section or individual accounts will serve as the basis for calculating income or expense amounts. Choose either the COA section or GL accounts.
Reverse Sign- Automatically adjusts the sign for income and expense entries. This is useful when tax rules require expenses to increase the taxable base. If enabled, income amounts are treated as negative and expenses as positive, effectively reversing the signs. If disabled, income is positive and expenses are negative.
Intermediate Data- Marks this line as an intermediate calculation, which will not appear in the final printed declaration but can be used in formulas.
Use Custom Report for details - By default, income and expense accounts are detailed using a standard report. If a more detailed analysis is required, a custom report can connect data sources. In this case, all filters from the declaration setup are passed automatically to the custom report. This option is used, for example, in the UAE setup for specific declaration lines.
Additional Dimensions- Business Activity / Department- Use this to filter data based on organizational dimensions. This filter will appear here if it is enabled in the main tab.
Filter Presentation- List / Table- Determines how GL accounts are shown.
Data Selection Method-
Only Listed - includes only the specified accounts.
GL Account Section-
This table controls which general ledger transactions appear in a report or declaration. Filters can be applied by account, type, or department
GL Account- Specifies the account to filter, e.g., Other Administrative Expenses.
Income (Expense) Item- Optional filter for a specific income or expense type.
Department- Optional filter by department.
Pulls data from General Ledger accounts. When this type is selected, a new field, BS Account Indicator, becomes available.
BS Account Indicator is used to define which data should be taken:
Debit Turnover - Total debits for the period.
Credit Turnover - Total credits for the period.
Net Turnover - Debit minus Credit.
Beginning Balance - Opening balance at the start of the period.
Ending Balance - Closing balance at the end of the period.
Beginning and Ending Balance - Both balances are displayed.
Example:
In the Emirates, typically only Turnovers are used.
In Saudi Arabia, balances are also sometimes required.
A Formula row type is used when the value in the declaration is not taken directly from the system (like GL accounts or registers), but instead calculated based on other rows or values.
It allows combining multiple indicators using mathematical operations (+, −, ×, ÷).
Functions (e.g., MIN, MAX) can also be applied.
Intermediate fields or manually entered values can be included in the calculation.
Formulas make the declaration flexible: if some values cannot be directly sourced from data, they can be derived through calculations.
Visual Indicators in the Editor
Grey lines - not available for use (e.g., headers, comments).
Bold lines - already included in the formula.
Pencil icon - the line currently being edited.
Click on the Show Only CIT Return Lines Used in Formula option if you want to display only the lines that are included in the formula. If you need to display all return lines, keep this option disabled.
Manual line type refers to intermediate fields that are not displayed in the main declaration screen or in the print form but are collected on a separate tab.
Users can enter values manually if a figure cannot be pulled automatically from the database.
Such values can then be used as elements in formulas for other declaration lines.
Purpose: to handle cases where a number is mathematically required in formulas but cannot be derived directly from system data.
This type is used only for structuring the declaration. A title line is a simple text header that visually separates sections of the declaration. It does not store or calculate values. Depending on the interface theme, it may appear in different colors (for example, gray or green). Its purpose is to improve readability and provide a logical structure.
It is used to organize declaration lines into structured sections. A group acts as a collapsible header that can contain several underlying lines. The value at the group level is not editable; instead, values of the nested lines can be entered or recalculated, and the group total is updated accordingly. This setup adds hierarchy to the declaration layout and improves readability.
Groups are essentially grouping fields without additional configuration. They are displayed as headers (e.g., gray or green depending on the interface theme) and visually separate different sections of the declaration. By expanding or collapsing a group, users can manage multiple related lines at once while keeping the structure clear.
This type is dedicated to recording tax losses carried forward from previous periods. The data source for these lines is different from other declaration lines, since losses are retrieved from a separate register that tracks how much has been carried into the current year. These lines are separated into their own type for clarity and to reflect their specific source of information.
This type provides a simple text field where notes can be entered. It does not affect calculations or formulas but allows users to keep clarifications, explanations, or remarks related to a particular declaration year. The comments remain stored for reference in the future.
It defines how a line in the tax declaration template behaves.
It determines:
How the line gets its value (manual entry, formula, or query).
Whether limits apply (fixed threshold, percentage, etc.).
Whether the balance can be carried forward to future periods.
Whether it is just a helper (heading, group, comment) or part of the declaration calculation.
Rules of limitations and carry-forward tab will set how much expense/credit is allowed now, how it’s calculated, and if excess can be carried forward.
Use Deduction Limitation Rules-Turn on limits for this line.
Lower Threshold-Minimum amount before limit applies.
Limitation Calculation Method-Fixed amount or % of income.
Limitation Percent-% limit (fixed or formula-based).
Base / Base Amount-The figure used to calculate the limit.
Actual Expense Amount-Original expense from transactions.
Data Source Dimension-How data is grouped (e.g., by rate).
Return Line Amount Filling Rule-Report allowed, excess, or both.
Special Rounding Rules-Round numbers for excess.
Carry Forward Expenses-Save excess for future periods.
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