UAE Corporate Tax: CT computation, SBR, penalties, free zone test, TP and health-check.
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Compute the same facts with and without Small Business Relief (revenue ≤ AED 3m, periods ending by 31 Dec 2029). Shows tax payable and what carries forward each way: in an SBR year a tax loss and disallowed interest are forfeited. Takes the same inputs as grotax_compute_ct (sbrElect is ignored).
Net profit (or loss, negative) per the financial statements, AED
Foreign tax credit, AED
Member of a multinational group (blocks SBR)
Withholding tax credit, AED
Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
Fines and penalties (non-compensatory), AED
Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation
Revenue for the tax period, AED (drives Small Business Relief and audit checks)
Tax losses brought forward, AED
Elect Small Business Relief if eligible
Donations to non-qualifying bodies, AED
Tax period end date, YYYY-MM-DD (default 2025-12-31)
Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)
Net interest expense, AED
Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)
Total client entertainment expense, AED (50% is added back)
The business is owned by an individual (sole establishment or civil company of a natural person)
Other non-deductible expenses, AED
Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)
Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)
Payments to connected persons above market value, AED
Exempt dividends from UAE/free zone companies, AED
Other allowable deductions, AED
Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)
QFZP qualifying income taxed at 0%, AED
Elected to tax gains and losses on realisation rather than as booked
Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)
Dividends or profit distributions booked as expenses, AED (always added back)
Foreign and withholding taxes booked as expenses, AED (added back)
Participation exemption income, AED
Expenses relating to exempt income, AED
Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)
Compute the same facts with and without Small Business Relief (revenue ≤ AED 3m, periods ending by 31 Dec 2029). Shows tax payable and what carries forward each way: in an SBR year a tax loss and disallowed interest are forfeited. Takes the same inputs as grotax_compute_ct (sbrElect is ignored).
| Argument | Type | Description |
|---|---|---|
| ftc | number | Foreign tax credit, AED |
| mne | boolean | Member of a multinational group (blocks SBR) |
| wht | number | Withholding tax credit, AED |
| qfzp | boolean | Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income) |
| fines | number | Fines and penalties (non-compensatory), AED |
| ebitda | number | Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation |
| revenue | number | Revenue for the tax period, AED (drives Small Business Relief and audit checks) |
| lossesBF | number | Tax losses brought forward, AED |
| sbrElect | boolean | Elect Small Business Relief if eligible |
| donations | number | Donations to non-qualifying bodies, AED |
| periodEnd | string | Tax period end date, YYYY-MM-DD (default 2025-12-31) |
| interestBF | number | Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap) |
| netInterest | number | Net interest expense, AED |
| depreciation | number | Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given) |
| entertainment | number | Total client entertainment expense, AED (50% is added back) |
| naturalPerson | boolean | The business is owned by an individual (sole establishment or civil company of a natural person) |
| otherAddBacks | number | Other non-deductible expenses, AED |
| ownerDrawings | number | Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true) |
| associateShare | number | Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out) |
| connectedExcess | number | Payments to connected persons above market value, AED |
| exemptDividends | number | Exempt dividends from UAE/free zone companies, AED |
| otherDeductions | number | Other allowable deductions, AED |
| unrealisedGains | number | Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true) |
| accountingProfit* | number | Net profit (or loss, negative) per the financial statements, AED |
| qualifyingIncome | number | QFZP qualifying income taxed at 0%, AED |
| realisationElect | boolean | Elected to tax gains and losses on realisation rather than as booked |
| connectedPayments | number | Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000) |
| dividendsExpensed | number | Dividends or profit distributions booked as expenses, AED (always added back) |
| foreignTaxExpensed | number | Foreign and withholding taxes booked as expenses, AED (added back) |
| participationIncome | number | Participation exemption income, AED |
| exemptIncomeExpenses | number | Expenses relating to exempt income, AED |
| revenueExceededBefore | boolean | Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently) |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"accountingProfit"
],
"properties": {
"ftc": {
"type": "number",
"description": "Foreign tax credit, AED"
},
"mne": {
"type": "boolean",
"description": "Member of a multinational group (blocks SBR)"
},
"wht": {
"type": "number",
"description": "Withholding tax credit, AED"
},
"qfzp": {
"type": "boolean",
"description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)"
},
"fines": {
"type": "number",
"description": "Fines and penalties (non-compensatory), AED"
},
"ebitda": {
"type": "number",
"description": "Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation"
},
"revenue": {
"type": "number",
"description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)"
},
"lossesBF": {
"type": "number",
"description": "Tax losses brought forward, AED"
},
"sbrElect": {
"type": "boolean",
"description": "Elect Small Business Relief if eligible"
},
"donations": {
"type": "number",
"description": "Donations to non-qualifying bodies, AED"
},
"periodEnd": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)"
},
"interestBF": {
"type": "number",
"description": "Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)"
},
"netInterest": {
"type": "number",
"description": "Net interest expense, AED"
},
"depreciation": {
"type": "number",
"description": "Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)"
},
"entertainment": {
"type": "number",
"description": "Total client entertainment expense, AED (50% is added back)"
},
"naturalPerson": {
"type": "boolean",
"description": "The business is owned by an individual (sole establishment or civil company of a natural person)"
},
"otherAddBacks": {
"type": "number",
"description": "Other non-deductible expenses, AED"
},
"ownerDrawings": {
"type": "number",
"description": "Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)"
},
"associateShare": {
"type": "number",
"description": "Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)"
},
"connectedExcess": {
"type": "number",
"description": "Payments to connected persons above market value, AED"
},
"exemptDividends": {
"type": "number",
"description": "Exempt dividends from UAE/free zone companies, AED"
},
"otherDeductions": {
"type": "number",
"description": "Other allowable deductions, AED"
},
"unrealisedGains": {
"type": "number",
"description": "Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)"
},
"accountingProfit": {
"type": "number",
"description": "Net profit (or loss, negative) per the financial statements, AED"
},
"qualifyingIncome": {
"type": "number",
"description": "QFZP qualifying income taxed at 0%, AED"
},
"realisationElect": {
"type": "boolean",
"description": "Elected to tax gains and losses on realisation rather than as booked"
},
"connectedPayments": {
"type": "number",
"description": "Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)"
},
"dividendsExpensed": {
"type": "number",
"description": "Dividends or profit distributions booked as expenses, AED (always added back)"
},
"foreignTaxExpensed": {
"type": "number",
"description": "Foreign and withholding taxes booked as expenses, AED (added back)"
},
"participationIncome": {
"type": "number",
"description": "Participation exemption income, AED"
},
"exemptIncomeExpenses": {
"type": "number",
"description": "Expenses relating to exempt income, AED"
},
"revenueExceededBefore": {
"type": "boolean",
"description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)"
}
}
}Estimate UAE Corporate Tax using the Grovisor computation (rows A–K): AED 375,000 0% band then 9%, 50% entertainment add-back, interest cap (higher of AED 12m or 30% of adjusted EBITDA), 75% loss relief, Small Business Relief, simplified QFZP and WHT/FTC credits. Only accountingProfit is required; pass revenue to test SBR. Returns a markdown table plus structured rows. Indicative, not tax advice.
| Argument | Type | Description |
|---|---|---|
| ftc | number | Foreign tax credit, AED |
| mne | boolean | Member of a multinational group (blocks SBR) |
| wht | number | Withholding tax credit, AED |
| qfzp | boolean | Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income) |
| fines | number | Fines and penalties (non-compensatory), AED |
| ebitda | number | Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation |
| revenue | number | Revenue for the tax period, AED (drives Small Business Relief and audit checks) |
| lossesBF | number |
List every rate and threshold groTAX uses, with its legal source and whether it still needs verification (verify: true).
No arguments.
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"properties": {}
}Run the Grovisor CT reviewer red-flag checklist (SBR, free zone/QFZP, TP disclosure and Local/Master File, connected-person pay, related-party loans, entertainment, fines, interest cap, loss continuity, audit threshold, exempt income). Pass the answers you know; call grotax_list_health_questions first for the keys and allowed values. Returns findings ranked High → Low.
| Argument | Type | Description |
|---|---|---|
| answers* | object | Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"answers"
],
"properties": {
"answers": {
"type": "object",
"properties": {
"fines": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Did you pay any government fines or penalties?"
},
"freeZone": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Is the company registered in a UAE free zone?"
},
"mneGroup": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Is the company part of a multinational group?"
},
"rptLarge": {
"enum": [
"yes",
"no",
"none"
],
"type": "string",
"description": "Do transactions with related companies exceed AED 40m in total?"
},
"auditedFS": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Are your financial statements audited?"
},
"dividends": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Do you receive dividends or gains from shareholdings?"
},
"taxLosses": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Do you have tax losses to carry forward?"
},
"cpPayments": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Do you pay owners, directors or their relatives (salary, fees, rent) more than AED 500,000 a year?"
},
"sbrElected": {
"enum": [
"yes",
"no",
"unsure"
],
"type": "string",
"description": "Have you elected Small Business Relief in your CT return?"
},
"netInterest": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Is your net interest expense above AED 12m?"
},
"revenueBand": {
"enum": [
"lt3m",
"3to50m",
"50to200m",
"gt200m"
],
"type": "string",
"description": "What was your annual revenue?"
},
"tpDisclosure": {
"enum": [
"yes",
"no",
"unsure"
],
"type": "string",
"description": "Have you prepared the Transfer Pricing Disclosure Form?"
},
"entertainment": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Do you have client entertainment expenses?"
},
"ownershipChanged": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Has ownership changed by more than 50% since the losses arose?"
},
"rpLoansNoInterest": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Are there loans to or from related parties or owners without interest?"
},
"entertainmentSplit": {
"enum": [
"yes",
"no",
"unsure"
],
"type": "string",
"description": "Are they adjusted at exactly 50% in your tax computation?"
},
"qualifyingAnalysis": {
"enum": [
"yes",
"no",
"unsure"
],
"type": "string",
"description": "Have you analysed which income is \"qualifying income\" for the 0% free zone rate?"
},
"ownerPayBenchmarked": {
"enum": [
"yes",
"no"
],
"type": "string",
"description": "Have payments to owners and directors been checked against market rates?"
}
},
"description": "Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends"
}
}
}List the groTAX health-check questions with their answer keys and allowed values, including which questions only apply after others (dependsOn). Use before grotax_health_check.
No arguments.
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"properties": {}
}Return and payment due date (9 months after period end) and estimated penalties: late filing AED 500 a month for 12 months then AED 1,000, late payment 14% a year charged monthly (from 14 Apr 2026), AED 10,000 late registration, waived if the first return is filed within 7 months of the end of the first tax period. Blank filing date = today; blank payment date = filing date.
| Argument | Type | Description |
|---|---|---|
| today | string | Override today's date (testing / what-if) |
| taxDue | number | Corporate Tax payable for the period, AED (for the late payment penalty) |
| periodEnd* | string | Tax period end date, YYYY-MM-DD |
| filingDate | string | Date the return was or will be filed, YYYY-MM-DD (default today) |
| firstPeriod | boolean | This period is the first tax period (used for the registration waiver) |
| paymentDate | string | Date the tax was or will be paid, YYYY-MM-DD (default = filingDate) |
| firstPeriodEnd | string | End of the first tax period, if this is not the first period |
Test whether a free zone company's non-qualifying revenue stays within the de minimis limit: the lower of 5% of total revenue or AED 5m (MD 229 of 2025). Failing it ends Qualifying Free Zone Person status for that period and the next 4.
| Argument | Type | Description |
|---|---|---|
| totalRevenue* | number | Total revenue of the free zone company, AED |
| nonQualifyingRevenue* | number | Non-qualifying revenue (excluding disregarded revenue), AED |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"totalRevenue",
"nonQualifyingRevenue"
],
"properties": {
"totalRevenue": {
"type": "number",
"description": "Total revenue of the free zone company, AED"
},
"nonQualifyingRevenue": {
"type": "number",
"description": "Non-qualifying revenue (excluding disregarded revenue), AED"
}
}
}Check which UAE transfer pricing documents apply: TP Disclosure Form (related-party transactions > AED 40m with a category > AED 4m, or connected-person payments > AED 0.5m), Local File + Master File (revenue > AED 200m or MNE group).
| Argument | Type | Description |
|---|---|---|
| revenue | number | Standalone revenue, AED |
| mneGroup | boolean | Constituent entity of a multinational group |
| relatedPartyTotal | number | Aggregate related-party transactions in the period, AED |
| connectedPersonPayments | number | Total payments/benefits to connected persons (owners, directors, relatives), AED |
| relatedPartyLargestCategory | number | Largest single transaction category with related parties, AED (omit if unknown) |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"properties": {
"revenue": {
"type": "number",
"description": "Standalone revenue, AED"
},
"mneGroup": {
"type": "boolean",
"description": "Constituent entity of a multinational group"
},
"relatedPartyTotal": {
"type": "number",
"description": "Aggregate related-party transactions in the period, AED"
},
"connectedPersonPayments": {
"type": "number",
"description": "Total payments/benefits to connected persons (owners, directors, relatives), AED"
},
"relatedPartyLargestCategory": {
"type": "number",
"description": "Largest single transaction category with related parties, AED (omit if unknown)"
}
}
}| Tax losses brought forward, AED |
| sbrElect | boolean | Elect Small Business Relief if eligible |
| donations | number | Donations to non-qualifying bodies, AED |
| periodEnd | string | Tax period end date, YYYY-MM-DD (default 2025-12-31) |
| interestBF | number | Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap) |
| netInterest | number | Net interest expense, AED |
| depreciation | number | Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given) |
| entertainment | number | Total client entertainment expense, AED (50% is added back) |
| naturalPerson | boolean | The business is owned by an individual (sole establishment or civil company of a natural person) |
| otherAddBacks | number | Other non-deductible expenses, AED |
| ownerDrawings | number | Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true) |
| associateShare | number | Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out) |
| connectedExcess | number | Payments to connected persons above market value, AED |
| exemptDividends | number | Exempt dividends from UAE/free zone companies, AED |
| otherDeductions | number | Other allowable deductions, AED |
| unrealisedGains | number | Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true) |
| accountingProfit* | number | Net profit (or loss, negative) per the financial statements, AED |
| qualifyingIncome | number | QFZP qualifying income taxed at 0%, AED |
| realisationElect | boolean | Elected to tax gains and losses on realisation rather than as booked |
| connectedPayments | number | Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000) |
| dividendsExpensed | number | Dividends or profit distributions booked as expenses, AED (always added back) |
| foreignTaxExpensed | number | Foreign and withholding taxes booked as expenses, AED (added back) |
| participationIncome | number | Participation exemption income, AED |
| exemptIncomeExpenses | number | Expenses relating to exempt income, AED |
| revenueExceededBefore | boolean | Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently) |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"accountingProfit"
],
"properties": {
"ftc": {
"type": "number",
"description": "Foreign tax credit, AED"
},
"mne": {
"type": "boolean",
"description": "Member of a multinational group (blocks SBR)"
},
"wht": {
"type": "number",
"description": "Withholding tax credit, AED"
},
"qfzp": {
"type": "boolean",
"description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)"
},
"fines": {
"type": "number",
"description": "Fines and penalties (non-compensatory), AED"
},
"ebitda": {
"type": "number",
"description": "Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation"
},
"revenue": {
"type": "number",
"description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)"
},
"lossesBF": {
"type": "number",
"description": "Tax losses brought forward, AED"
},
"sbrElect": {
"type": "boolean",
"description": "Elect Small Business Relief if eligible"
},
"donations": {
"type": "number",
"description": "Donations to non-qualifying bodies, AED"
},
"periodEnd": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)"
},
"interestBF": {
"type": "number",
"description": "Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)"
},
"netInterest": {
"type": "number",
"description": "Net interest expense, AED"
},
"depreciation": {
"type": "number",
"description": "Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)"
},
"entertainment": {
"type": "number",
"description": "Total client entertainment expense, AED (50% is added back)"
},
"naturalPerson": {
"type": "boolean",
"description": "The business is owned by an individual (sole establishment or civil company of a natural person)"
},
"otherAddBacks": {
"type": "number",
"description": "Other non-deductible expenses, AED"
},
"ownerDrawings": {
"type": "number",
"description": "Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)"
},
"associateShare": {
"type": "number",
"description": "Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)"
},
"connectedExcess": {
"type": "number",
"description": "Payments to connected persons above market value, AED"
},
"exemptDividends": {
"type": "number",
"description": "Exempt dividends from UAE/free zone companies, AED"
},
"otherDeductions": {
"type": "number",
"description": "Other allowable deductions, AED"
},
"unrealisedGains": {
"type": "number",
"description": "Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)"
},
"accountingProfit": {
"type": "number",
"description": "Net profit (or loss, negative) per the financial statements, AED"
},
"qualifyingIncome": {
"type": "number",
"description": "QFZP qualifying income taxed at 0%, AED"
},
"realisationElect": {
"type": "boolean",
"description": "Elected to tax gains and losses on realisation rather than as booked"
},
"connectedPayments": {
"type": "number",
"description": "Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)"
},
"dividendsExpensed": {
"type": "number",
"description": "Dividends or profit distributions booked as expenses, AED (always added back)"
},
"foreignTaxExpensed": {
"type": "number",
"description": "Foreign and withholding taxes booked as expenses, AED (added back)"
},
"participationIncome": {
"type": "number",
"description": "Participation exemption income, AED"
},
"exemptIncomeExpenses": {
"type": "number",
"description": "Expenses relating to exempt income, AED"
},
"revenueExceededBefore": {
"type": "boolean",
"description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)"
}
}
}| firstReturnFiled |
| string |
| Date the first return was filed, if this is not the first period |
| lateRegistration | boolean | Registered for Corporate Tax after the deadline |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"periodEnd"
],
"properties": {
"today": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Override today's date (testing / what-if)"
},
"taxDue": {
"type": "number",
"description": "Corporate Tax payable for the period, AED (for the late payment penalty)"
},
"periodEnd": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Tax period end date, YYYY-MM-DD"
},
"filingDate": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Date the return was or will be filed, YYYY-MM-DD (default today)"
},
"firstPeriod": {
"type": "boolean",
"description": "This period is the first tax period (used for the registration waiver)"
},
"paymentDate": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Date the tax was or will be paid, YYYY-MM-DD (default = filingDate)"
},
"firstPeriodEnd": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "End of the first tax period, if this is not the first period"
},
"firstReturnFiled": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Date the first return was filed, if this is not the first period"
},
"lateRegistration": {
"type": "boolean",
"description": "Registered for Corporate Tax after the deadline"
}
}
}