Versioned Jurisdictions Directory

Primary Statute: Income Tax Act, 1961 & Goods and Services Tax Acts, 2017

Coded Rules:

• CGST/SGST/IGST supply rules
• Form 26AS TDS gross-up
• Presumptive tax (44AD/ADA)
• Section 43B disallowables

Cross-Document Reconciliation: Form 26AS statement, ledger, and trial balance reconciliation.

Primary Statute: Federal Decree-Law No. 47 of 2022 on Corporate Tax

Coded Rules:

• VAT 5% output/input mapping
• 9% Corporate Tax on profit > 375,000 AED
• Small Business Relief (revenue <= 3M AED)
• Free Zone (QFZP) exemptions

Cross-Document Reconciliation: VAT201 return box mapping and transactional polarity checks.

Primary Statute: Corporation Tax Act 2010 & VAT Act 1994

Coded Rules:

• VAT standard matching
• Company marginal relief (£50k-£250k)
• Capital allowances and disallowable add-backs
• RTI FPS payroll and CIS validations

Cross-Document Reconciliation: MTD VAT Nine-Box return schema matching and continuous links.

Primary Statute: Income Tax Act 1947 & GST Act 1993

Coded Rules:

• GST 9% standard rate and reverse charge
• 17% CIT with partial start-up exemption slabs
• YA2026 Corporate Income Tax 50% rebate (cap S$40k)
• Withholding tax and IR8A CPF contributions

Cross-Document Reconciliation: GST F5 box mapping and transactional balance verification.

Primary Statute: Income Tax Assessment Act (ITAA 1997)

Coded Rules:

• GST 10% standard rate mapping
• Base Rate Entity (BRE) 25% company tax eligibility
• General corporate rate (30%) recomputation
• PAYG instalment tracking and STP payroll matching

Cross-Document Reconciliation: BAS Activity Statement GST and PAYG instalment matching.