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ct-return-preparer

Prepare UAE Corporate Tax returns and period-end CT provisions. Adjusts accounting net income for CT add-backs and deductions, splits free zone qualifying vs non-qualifying income, applies the small business relief threshold, and computes net CT payable.

  • Area: Finance
  • Category: finance
  • Level: beginner
  • Input: data
  • Output: spreadsheet
  • Setup: none
  • Roles: Finance Manager

Prepares corporate tax returns in EmaraTax, HMRC, ZATCA, FPS Finance, and Belastingdienst workflows.

How you ask

  • “Corporate tax return”
  • “CT provision”
  • “Taxable income”

Inputs

  • tax_year — Financial year, e.g. 2025
  • accounting_net_income — Net profit per signed financial statements (AED)
  • entity_type — mainland | free-zone-qualifying | free-zone-non-qualifying
  • jurisdiction — uae (default, company books only) | uk | india | ksa | belgium | netherlands. REQUIRED when books_root is overridden — the uae default must not carry over to a client root.
  • income_statement — Signed income statement for the tax year — basis for accounting net income.
  • ct_return — Draft CT return note to split into qualifying vs non-qualifying income.
  • revenue_breakdown — Description of income sources and counterparties
  • ct_return — Draft CT return to lint for common EmaraTax errors before filing.

Outputs

  • ct-return (markdown)
  • freezone-analysis (markdown)
  • review-checklist (markdown)
  • {scope.finance.tax-ct}/CT-{YYYY}-freezone.md
  • {scope.finance.tax-ct}/CT-{YYYY}-review.md
  • {scope.finance.tax-ct}/CT-{YYYY}.md