cit_records_variables_egypt.json

{
  "read": {
    "Taxpayer_ID": {
      "required": true,
      "type": "int",
      "desc": "Unique positive numeric identifier for filing unit",
      "form": {
        "2020": "private info"
      },
      "cross_year": "No"
    },
    "Year": {
      "required": true,
      "type": "int",
      "desc": "Tax Year",
      "form": {
        "2020": "private info"
      },
      "cross_year": "No"
    },
    "Tax_due": {
      "required": false,
      "type": "float",
      "desc": "Tax Liability",
      "form": {
        "2020": "private info"
      },
      "cross_year": "No"
    },
    "Sector": {
      "required": true,
      "type": "int",
      "desc": "Sector - Hotels, Banks, Oil&Gas, Gen Business",
      "form": {
        "2020": "private info"
      },
      "cross_year": "No"
    },
    "Revenues": {
      "type": "float",
      "desc": "Business turnover",
      "form": {
        "2020": "Item 101 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Other_revenues": {
      "type": "float",
      "desc": "Other business receipts",
      "form": {
        "2020": "Item 104 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Expenses": {
      "type": "float",
      "desc": "Other business expenses",
      "form": {
        "2020": "Item 105 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Donations_NGO": {
      "type": "float",
      "desc": "Donations to registered NGOs and institutions",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Donations_Others": {
      "type": "float",
      "desc": "Donations to registered NGOs and institutions",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Donations_Govt": {
      "type": "float",
      "desc": "Donations to registered NGOs and institutions",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Other_additions": {
      "type": "float",
      "desc": "Donations to registered NGOs and institutions",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Op_WDV_Bld": {
      "type": "float",
      "desc": "Opening WDV of Buildings asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      },
      "cross_year": "Yes"
    },
    "Op_WDV_Intang": {
      "type": "float",
      "desc": "Opening WDV of Intangibles asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      },
      "cross_year": "Yes"
    },
    "Op_WDV_Mach": {
      "type": "float",
      "desc": "Opening WDV of Intangibles asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      },
      "cross_year": "Yes"
    },
    "Op_WDV_Others": {
      "type": "float",
      "desc": "Opening WDV of Other asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      },
      "cross_year": "Yes"
    },
    "Op_WDV_Comp": {
      "type": "float",
      "desc": "Opening WDV of Computers asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      },
      "cross_year": "Yes"
    },
    "Add_Bld": {
      "type": "float",
      "desc": "Additions to Buildings",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Add_Intang": {
      "type": "float",
      "desc": "Additions to Intangibles",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Add_Mach": {
      "type": "float",
      "desc": "Additions to Machinary",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Add_Others": {
      "type": "float",
      "desc": "Additions to Other assets",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Add_Comp": {
      "type": "float",
      "desc": "Additions to Computers",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Excl_Bld": {
      "type": "float",
      "desc": "Exclusions from Buildings",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Excl_Intang": {
      "type": "float",
      "desc": "Exclusions from Intangibles",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Excl_Mach": {
      "type": "float",
      "desc": "Exclusions from Machinary",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Excl_Others": {
      "type": "float",
      "desc": "Exclusions Other assets",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Excl_Comp": {
      "type": "float",
      "desc": "Exclusions from Computers",
      "form": {
        "2020": "carried forward from Table 411B - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Other_deductions": {
      "type": "float",
      "desc": "Deductions from total taxable profits other than tax depreciation",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Carried_forward_losses": {
      "type": "float",
      "desc": "carried forward losses of past years allowed to be adjusted against taxable profits",
      "form": {
        "2020": "Item 311 - carried forward from Table 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Exemptions": {
      "type": "float",
      "desc": "exemptions allowed as per tax law",
      "form": {
        "2020": "Item 313 - carried forward from Table 414 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Investment_incentive": {
      "type": "float",
      "desc": "investment incentive allowed as per tax law",
      "form": {
        "2020": "Item 314 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Exchange_rate": {
      "type": "float",
      "desc": "Exchange rate used to convert foreign currency to Egyptian Pounds",
      "form": {
        "2020": "After Item 317 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag1": {
      "type": "float",
      "desc": "Brought forward loss - one years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag2": {
      "type": "float",
      "desc": "Brought forward loss - two years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag3": {
      "type": "float",
      "desc": "Brought forward loss - three years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag4": {
      "type": "float",
      "desc": "Brought forward loss - four years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag5": {
      "type": "float",
      "desc": "Brought forward loss - five years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag6": {
      "type": "float",
      "desc": "Brought forward loss - six years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag7": {
      "type": "float",
      "desc": "Brought forward loss - seven years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag8": {
      "type": "float",
      "desc": "Brought forward loss - eight years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag9": {
      "type": "float",
      "desc": "Brought forward loss - nine years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    },
    "Loss_lag10": {
      "type": "float",
      "desc": "Brought forward loss - ten years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      },
      "cross_year": "No"
    }        
  },
  "calc": {
    "Net_accounting_profit": {
      "type": "float",
      "desc": "computed accounting business profit",
      "form": {
        "2020": "Item-106 - Tax Return Legal Persons"
      }
    },
    "Total_additions_to_GP": {
      "type": "float",
      "desc": "additions to accounting profit to compute taxable profits",
      "form": {
        "2020": "Sum of items 201 to 215 - Tax Return Legal Persons"
      }
    },
    "Total_taxable_profit": {
      "type": "float",
      "desc": "Taxable Income after adding back non-allowable expenses to accounting profit",
      "form": {
        "2020": "Item 216 - Tax Return Legal Persons"
      }
    },
    "Tax_depr": {
      "type": "float",
      "desc": "Tax depreciation as per tax law",
      "form": {
        "2020": "Sch 411 of Tax Return Legal Persons"
      }
    },
    "Total_deductions": {
      "type": "float",
      "desc": "Sum of tax depreciation and other deductions as per tax law",
      "form": {
        "2020": "Tax Return Legal Persons"
      }
    },
    "Net_taxable_profit": {
      "type": "float",
      "desc": "Taxable Income after allowing deductions as per tax law",
      "form": {
        "2020": "Item 309 - Tax Return Legal Persons"
      }
    },    
    "Donations_allowed": {
      "type": "float",
      "desc": "Donations to registered NGOs and institutions",
      "form": {
        "2020": "Item 310 - carried forward from Table 402 - Tax Return Legal Persons"
      }
    },
    "CF_losses": {
      "type": "float",
      "desc": "Carried forward losses from past years",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "Tax_base": {
      "type": "float",
      "desc": "Net tax base after allowing donations and carried forward losses as per tax law",
      "form": {
        "2020": "Item 312 - Tax Return Legal Persons"
      }
    },
    "Net_tax_base": {
      "type": "float",
      "desc": "Net tax base after allowing exemptions and investment incentive as per tax law",
      "form": {
        "2020": "Item 315 - Tax Return Legal Persons"
      }
    },
    "Net_tax_base_behavior": {
      "type": "float",
      "desc": "Taxable Income after allowing for behavioral effect",
      "form": {
        "2020": ""
      }
    },    
    "Net_tax_base_Egyp_Pounds": {
      "type": "float",
      "desc": "Net tax base in Egyptian Pounds if tax is in foreign currency based on exchange rate",
      "form": {
        "2020": "Item 315 - Tax Return Legal Persons"
      }
    },
    "mat": {
      "type": "float",
      "desc": "minimum alternate tax liability",
      "form": {
        "2020": "010 - Tax Return Legal Persons"
      }
    },
    "citax": {
      "type": "float",
      "desc": "tax due on net tax base",
      "form": {
        "2020": "010 - Tax Return Legal Persons"
      }
    },
    "newloss1": {
      "type": "float",
      "desc": "Carried forward loss - one years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss2": {
      "type": "float",
      "desc": "Carried forward loss - two years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss3": {
      "type": "float",
      "desc": "Carried forward loss - three years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss4": {
      "type": "float",
      "desc": "Carried forward loss - four years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss5": {
      "type": "float",
      "desc": "Carried forward loss - five years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss6": {
      "type": "float",
      "desc": "Carried forward loss - six years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss7": {
      "type": "float",
      "desc": "Carried forward loss - seven years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss8": {
      "type": "float",
      "desc": "Carried forward loss - eight years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss9": {
      "type": "float",
      "desc": "Carried forward loss - nine years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "newloss10": {
      "type": "float",
      "desc": "Carried forward loss - ten years old",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },        
    "Used_loss_total": {
      "type": "float",
      "desc": "Used loss out of brought forward losses or loss lag 1 to 8",
      "form": {
        "2020": "Sch 412 - Tax Return Legal Persons"
      }
    },
    "Tax_depr_Bld": {
      "type": "float",
      "desc": "Tax depreciation - Buildings",
      "form": {
        "2020": "Sch 411B - Tax Return Legal Persons"
      }
    },
    "Tax_depr_Intang": {
      "type": "float",
      "desc": "Tax depreciation - Intangibles",
      "form": {
        "2020": "Sch 411B - Tax Return Legal Persons"
      }
    },
    "Tax_depr_Mach": {
      "type": "float",
      "desc": "Tax depreciation - Machinary",
      "form": {
        "2020": "Sch 411B - Tax Return Legal Persons"
      }
    },
    "Tax_depr_Others": {
      "type": "float",
      "desc": "Tax depreciation - Other assets",
      "form": {
        "2020": "Sch 411B - Tax Return Legal Persons"
      }
    },
    "Tax_depr_Comp": {
      "type": "float",
      "desc": "Tax depreciation - Computers",
      "form": {
        "2020": "Sch 411B - Tax Return Legal Persons"
      }
    },
    "Cl_WDV_Bld": {
      "type": "float",
      "desc": "Closing WDV of Buildings asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      }
    },
    "Cl_WDV_Intang": {
      "type": "float",
      "desc": "Closing WDV of Intangibles asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      }
    },
    "Cl_WDV_Mach": {
      "type": "float",
      "desc": "Closing WDV of Intangibles asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      }
    },
    "Cl_WDV_Others": {
      "type": "float",
      "desc": "Closing WDV of Other asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      }
    },
    "Cl_WDV_Comp": {
      "type": "float",
      "desc": "Closing WDV of Computers asset class",
      "form": {
        "2020": "carried forward from Table 411B  - Tax Return Legal Persons"
      }
    }
  }
}