GlanceDesk

{
  "type": "object",
  "required": [
    "filing"
  ],
  "properties": {
    "paid": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Optional: date the tax was or will be paid (uae_corporate_tax, uae_vat with unpaid_tax; saudi_vat with vat_due). Date as YYYY-MM-DD."
    },
    "year": {
      "type": "integer",
      "maximum": 2100,
      "minimum": 2021,
      "description": "pk_withholding_statement: calendar year the quarter ends in, e.g. 2026."
    },
    "filed": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Optional: date the return or statement was or will be filed (estimates the late-filing penalty). Date as YYYY-MM-DD."
    },
    "filing": {
      "enum": [
        "pk_income_tax_return",
        "pk_withholding_statement",
        "uae_corporate_tax",
        "uae_vat",
        "saudi_vat"
      ],
      "type": "string",
      "description": "Which deadline: pk_income_tax_return = Pakistan income tax return (Income Tax Ordinance s.118, penalty s.182); pk_withholding_statement = Pakistan quarterly withholding statement (s.165); uae_corporate_tax = UAE Corporate Tax return and payment (Federal Decree-Law 47/2022) with optional registration deadline; uae_vat = UAE VAT return and payment (VAT Executive Regulation Art. 64); saudi_vat = Saudi VAT tax period, return and payment (VAT Implementing Regulations Arts. 58, 59, 62)."
    },
    "vat_due": {
      "type": "number",
      "minimum": 0,
      "description": "saudi_vat, with filed or paid: VAT due for the period in SAR (to estimate the fines)."
    },
    "period_end": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "uae_corporate_tax, uae_vat, saudi_vat: last day of the tax period (Saudi: a month end). Date as YYYY-MM-DD."
    },
    "unpaid_tax": {
      "type": "number",
      "minimum": 0,
      "description": "uae_corporate_tax, uae_vat, with paid: tax paid late, in AED."
    },
    "tax_payable": {
      "type": "number",
      "minimum": 0,
      "description": "pk_income_tax_return: tax payable for the year in PKR (the higher of assessed tax and the last duly filed year's tax). Needed with filed to estimate the late-filing penalty."
    },
    "incorporated": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "uae_corporate_tax, optional: date the business was set up (checks the FTA Decision 7/2024 postponement for first tax periods ending on or before 29 February 2024). Date as YYYY-MM-DD."
    },
    "tax_year_end": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "pk_income_tax_return: last day of the tax year (normal tax year ends 30 June, e.g. 2026-06-30 = tax year 2026; special tax years end on another month end). Date as YYYY-MM-DD."
    },
    "taxpayer_type": {
      "enum": [
        "company",
        "salaried",
        "other"
      ],
      "type": "string",
      "description": "pk_income_tax_return: company; salaried = individual with 75% or more of income from salary; other = other individual or association of persons (AOP)."
    },
    "monthly_approved": {
      "type": "boolean",
      "description": "saudi_vat: true if ZATCA approved or directed a monthly tax period although supplies are not over SAR 40,000,000."
    },
    "quarter_end_month": {
      "enum": [
        3,
        6,
        9,
        12
      ],
      "type": "integer",
      "description": "pk_withholding_statement: month the quarter ends (3 = March, 6 = June, 9 = September, 12 = December)."
    },
    "registration_type": {
      "enum": [
        "res_new",
        "res_old",
        "res_foreign",
        "nr_pe",
        "nr_nexus",
        "np_res",
        "np_nr"
      ],
      "type": "string",
      "description": "uae_corporate_tax, optional (gives the registration deadline, FTA Decision 3/2024): res_new = resident company set up on or after 1 March 2024; res_old = resident company set up before 1 March 2024 (registration_start = issue date of its earliest licence); res_foreign = foreign company managed and controlled in the UAE (registration_start = end of its financial year); nr_pe = non-resident with a permanent establishment (registration_start = date the PE came into existence); nr_nexus = non-resident with a nexus (date the nexus was established); np_res = resident individual doing business with turnover over AED 1 million (a date in the calendar year the threshold was passed); np_nr = non-resident individual (date the conditions were met)."
    },
    "registration_start": {
      "type": "string",
      "format": "date",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "uae_corporate_tax, with registration_type: the date that starts the registration period (see registration_type). Date as YYYY-MM-DD."
    },
    "taxable_supplies_12m": {
      "type": "number",
      "minimum": 0,
      "description": "saudi_vat: value of taxable supplies in the last 12 months in SAR (over SAR 40,000,000 = monthly tax period)."
    },
    "repeat_within_24_months": {
      "type": "boolean",
      "description": "uae_vat, with filed: true if a late return was already penalised in the previous 24 months."
    },
    "withheld_tax_paid_on_time": {
      "enum": [
        "yes",
        "no",
        "nil"
      ],
      "type": "string",
      "description": "pk_withholding_statement, with filed: yes = the tax withheld or collected was paid by its due date; no = it was not; nil = no tax was required to be withheld or collected."
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "country"
  ],
  "properties": {
    "country": {
      "enum": [
        "sa",
        "ae",
        "pk"
      ],
      "type": "string",
      "description": "sa = Saudi Arabia (ZATCA), ae = United Arab Emirates (MoF/FTA), pk = Pakistan (FBR)."
    },
    "revenue": {
      "type": "number",
      "minimum": 0,
      "description": "UAE: gross revenue in the most recent accounting period (AED)."
    },
    "resident": {
      "type": "boolean",
      "description": "Saudi Arabia: is the business resident in Saudi Arabia?"
    },
    "turnover": {
      "type": "number",
      "minimum": 0,
      "description": "Pakistan: turnover declared in sales tax returns for the last twelve months (PKR)."
    },
    "customers": {
      "type": "array",
      "items": {
        "enum": [
          "b2b",
          "b2g",
          "b2c"
        ],
        "type": "string"
      },
      "description": "Who you invoice: b2b = businesses, b2g = government, b2c = consumers.",
      "uniqueItems": true
    },
    "entity_type": {
      "enum": [
        "business",
        "gov"
      ],
      "type": "string",
      "description": "UAE: business, or gov = government entity."
    },
    "business_type": {
      "enum": [
        "public",
        "company",
        "individual"
      ],
      "type": "string",
      "description": "Pakistan: public = public listed company, company = other company, individual = individual or association of persons."
    },
    "imports_goods": {
      "type": "boolean",
      "description": "Pakistan: does the business import goods?"
    },
    "vat_registered": {
      "type": "boolean",
      "description": "Saudi Arabia or UAE: is the business registered for VAT there?"
    },
    "revenue_by_year": {
      "type": "object",
      "properties": {
        "2022": {
          "type": "number",
          "minimum": 0
        },
        "2023": {
          "type": "number",
          "minimum": 0
        },
        "2024": {
          "type": "number",
          "minimum": 0
        },
        "2025": {
          "type": "number",
          "minimum": 0
        }
      },
      "description": "Saudi Arabia: revenue subject to VAT (SAR) for each year the ZATCA waves use: 2022, 2023, 2024, 2025. Leave a year out if not trading.",
      "additionalProperties": false
    },
    "sales_tax_registered": {
      "type": "boolean",
      "description": "Pakistan: registered for sales tax with the FBR?"
    },
    "conducts_business_in_uae": {
      "type": "boolean",
      "description": "UAE: does the person conduct business in the UAE?"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "country",
    "first_day",
    "last_day",
    "basic_monthly_wage",
    "total_monthly_wage",
    "how_it_ended"
  ],
  "properties": {
    "country": {
      "enum": [
        "sa",
        "ae",
        "qa"
      ],
      "type": "string",
      "description": "sa = Saudi Arabia (Labor Law, Royal Decree M/51), ae = United Arab Emirates (Federal Decree-Law 33 of 2021, private sector), qa = Qatar (Labour Law, Law No. 14 of 2004)."
    },
    "last_day": {
      "type": "string",
      "format": "date",
      "description": "Last day of work, YYYY-MM-DD. Both days count as service."
    },
    "first_day": {
      "type": "string",
      "format": "date",
      "description": "First day of work, YYYY-MM-DD."
    },
    "how_it_ended": {
      "enum": [
        "employer",
        "expired",
        "resign",
        "breach",
        "exception",
        "misconduct"
      ],
      "type": "string",
      "description": "employer = the employer ended the contract (not for misconduct); expired = fixed-term contract ended, not renewed; resign = the worker resigned; breach = the worker left because the employer broke the contract or law (Saudi Art. 81, UAE Art. 45); exception = Saudi only: force majeure, or a female worker leaving within 6 months of marriage or 3 months of giving birth; misconduct = dismissed without notice for a reason the law lists (Saudi Art. 80, UAE Art. 44, Qatar Art. 61)."
    },
    "overtime_hours": {
      "type": "number",
      "minimum": 0,
      "description": "Optional. Unpaid overtime hours."
    },
    "unused_leave_days": {
      "type": "number",
      "minimum": 0,
      "description": "Optional. Unused annual leave days earned, including this year's share."
    },
    "basic_monthly_wage": {
      "type": "number",
      "description": "Last basic monthly wage, without allowances (SAR, AED or QAR). The UAE and Qatar gratuity and leave pay use this.",
      "exclusiveMinimum": 0
    },
    "total_monthly_wage": {
      "type": "number",
      "description": "Last total monthly wage: basic plus contractual allowances. The Saudi award and leave pay use this. Must be at least the basic wage.",
      "exclusiveMinimum": 0
    },
    "unpaid_wage_months": {
      "type": "number",
      "minimum": 0,
      "description": "Optional. Months of wages not paid (decimals for part months)."
    },
    "unpaid_absence_days": {
      "type": "integer",
      "minimum": 0,
      "description": "UAE only, optional: days of unpaid absence (not counted as service)."
    },
    "night_overtime_hours": {
      "type": "number",
      "minimum": 0,
      "description": "UAE or Qatar, optional: how many of the overtime hours were at night (UAE 10 pm to 4 am, Qatar 9 pm to 3 am; not for shift workers)."
    },
    "normal_hours_per_day": {
      "type": "number",
      "maximum": 24,
      "description": "Needed only with overtime: normal working hours per day in the contract.",
      "exclusiveMinimum": 0
    }
  },
  "additionalProperties": false
}