Refactor(UAE VAT 201): Fix fomatiing
diff --git a/erpnext/regional/report/uae_vat_201/test_uae_vat_201.py b/erpnext/regional/report/uae_vat_201/test_uae_vat_201.py
index 5fdb264..b0a21de 100644
--- a/erpnext/regional/report/uae_vat_201/test_uae_vat_201.py
+++ b/erpnext/regional/report/uae_vat_201/test_uae_vat_201.py
@@ -8,8 +8,8 @@
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
 from erpnext.stock.doctype.warehouse.test_warehouse import get_warehouse_account
 from erpnext.regional.report.uae_vat_201.uae_vat_201 import (
-	get_total_emiratewise, 
-	get_tourist_tax_return_total, 
+	get_total_emiratewise,
+	get_tourist_tax_return_total,
 	get_tourist_tax_return_tax,
 	get_zero_rated_total,
 	get_exempt_total,
@@ -26,7 +26,6 @@
 		frappe.db.sql("delete from `tabSales Invoice` where company='_Test Company UAE VAT'")
 		frappe.db.sql("delete from `tabPurchase Invoice` where company='_Test Company UAE VAT'")
 
-
 		make_company("_Test Company UAE VAT", "_TCUV")
 		set_vat_accounts()
 
@@ -79,7 +78,6 @@
 	else:
 		company = frappe.get_doc("Company", company_name)
 
-	# indempotent
 	company.create_default_warehouses()
 
 	if not frappe.db.get_value("Cost Center", {"is_group": 0, "company": company.name}):
@@ -95,7 +93,7 @@
 			fields=["name"],
 			filters = {
 				"company": "_Test Company UAE VAT",
-				"is_group": 0, 
+				"is_group": 0,
 				"account_type": "Tax"
 			}
 		)
@@ -103,7 +101,7 @@
 		uae_vat_accounts = []
 		for account in vat_accounts:
 			uae_vat_accounts.append({
-				"doctype": "UAE VAT Account", 
+				"doctype": "UAE VAT Account",
 				"account": account.name
 			})
 
@@ -125,7 +123,6 @@
 		customer = frappe.get_doc("Customer", "_Test UAE Customer")
 
 def make_supplier():
-
 	if not frappe.db.exists("Supplier", "_Test UAE Supplier"):
 		frappe.get_doc({
 			"supplier_group": "Local",
@@ -140,15 +137,15 @@
 
 	warehouse_id = erpnext.encode_company_abbr(warehouse_name, company)
 	if not frappe.db.exists("Warehouse", warehouse_id):
-		w = frappe.new_doc("Warehouse")
-		w.warehouse_name = warehouse_name
-		w.parent_warehouse = "All Warehouses - _TCUV"
-		w.company = company
-		w.account = get_warehouse_account(warehouse_name, company)
+		warehouse = frappe.new_doc("Warehouse")
+		warehouse.warehouse_name = warehouse_name
+		warehouse.parent_warehouse = "All Warehouses - _TCUV"
+		warehouse.company = company
+		warehouse.account = get_warehouse_account(warehouse_name, company)
 		if properties:
-			w.update(properties)
-		w.save()
-		return w.name
+			warehouse.update(properties)
+		warehouse.save()
+		return warehouse.name
 	else:
 		return warehouse_id
 
@@ -166,13 +163,15 @@
 
 	if properties:
 		item.update(properties)
-	
+
 	item.insert()
 
 	return item
 
 def make_sales_invoices():
-	si = create_sales_invoice(company="_Test Company UAE VAT",
+	def make_sales_invoices_wrapper(emirate, item, tax = True, tourist_tax= False):
+		si = create_sales_invoice(
+			company="_Test Company UAE VAT",
 			customer = '_Test UAE Customer',
 			currency = 'AED',
 			warehouse = 'Finished Goods - _TCUV',
@@ -180,119 +179,60 @@
 			income_account = 'Sales - _TCUV',
 			expense_account = 'Cost of Goods Sold - _TCUV',
 			cost_center = 'Main - _TCUV',
-			sales_taxes_and_charges_template = "UAE VAT 5% - _TCUV",
-			item = "_Test UAE VAT Item",
+			item = item,
 			do_not_save=1
 		)
-	si.append("taxes", {
-			"charge_type": "On Net Total",
-			"account_head": "VAT 5% - _TCUV",
-			"cost_center": "Main - _TCUV",
-			"description": "VAT 5% @ 5.0",
-			"rate": 5.0
-		})
-	si.vat_emirate = 'Dubai'
-	si.submit()
+		si.vat_emirate = emirate
+		if tax:
+			si.append(
+				"taxes", {
+					"charge_type": "On Net Total",
+					"account_head": "VAT 5% - _TCUV",
+					"cost_center": "Main - _TCUV",
+					"description": "VAT 5% @ 5.0",
+					"rate": 5.0
+				}
+			)
+		if tourist_tax:
+			si.tourist_tax_return = 2
+		si.submit()
 
-	si = create_sales_invoice(company="_Test Company UAE VAT",
-			customer = '_Test UAE Customer',
-			currency = 'AED',
-			warehouse = 'Finished Goods - _TCUV',
-			debit_to = 'Debtors - _TCUV',
-			income_account = 'Sales - _TCUV',
-			expense_account = 'Cost of Goods Sold - _TCUV',
-			cost_center = 'Main - _TCUV',
-			sales_taxes_and_charges_template = "UAE VAT 5% - _TCUV",
-			item = "_Test UAE VAT Item",
-			do_not_save=1
-		)
-	si.vat_emirate = 'Sharjah'
-	si.append("taxes", {
-			"charge_type": "On Net Total",
-			"account_head": "VAT 5% - _TCUV",
-			"cost_center": "Main - _TCUV",
-			"description": "VAT 5% @ 5.0",
-			"rate": 5.0
-		})
-	si.submit()
+	#Define Item Names
+	uae_item = "_Test UAE VAT Item"
+	uae_exempt_item = "_Test UAE VAT Exempt Item"
+	uae_zero_rated_item = "_Test UAE VAT Zero Rated Item"
 
-	si = create_sales_invoice(company="_Test Company UAE VAT",
-			customer = '_Test UAE Customer',
-			currency = 'AED',
-			warehouse = 'Finished Goods - _TCUV',
-			debit_to = 'Debtors - _TCUV',
-			income_account = 'Sales - _TCUV',
-			expense_account = 'Cost of Goods Sold - _TCUV',
-			cost_center = 'Main - _TCUV',
-			sales_taxes_and_charges_template = "UAE VAT 5% - _TCUV",
-			item = "_Test UAE VAT Item",
-			do_not_save=1
-		)
-
-	si.tourist_tax_return = 2
-
-	si.vat_emirate = 'Dubai'
-
-	si.append("taxes", {
-			"charge_type": "On Net Total",
-			"account_head": "VAT 5% - _TCUV",
-			"cost_center": "Main - _TCUV",
-			"description": "VAT 5% @ 5.0",
-			"rate": 5.0
-		})
-	si.submit()
-
-	si = create_sales_invoice(company="_Test Company UAE VAT",
-			customer = '_Test UAE Customer',
-			currency = 'AED',
-			warehouse = 'Finished Goods - _TCUV',
-			debit_to = 'Debtors - _TCUV',
-			income_account = 'Sales - _TCUV',
-			expense_account = 'Cost of Goods Sold - _TCUV',
-			cost_center = 'Main - _TCUV',
-			sales_taxes_and_charges_template = "UAE VAT 5% - _TCUV",
-			item = "_Test UAE VAT Zero Rated Item",
-			do_not_save=1
-		)
-	si.vat_emirate = 'Sharjah'
-	si.submit()
-
-	si = create_sales_invoice(company="_Test Company UAE VAT",
-			customer = '_Test UAE Customer',
-			currency = 'AED',
-			warehouse = 'Finished Goods - _TCUV',
-			debit_to = 'Debtors - _TCUV',
-			income_account = 'Sales - _TCUV',
-			expense_account = 'Cost of Goods Sold - _TCUV',
-			cost_center = 'Main - _TCUV',
-			sales_taxes_and_charges_template = "UAE VAT 5% - _TCUV",
-			item = "_Test UAE VAT Exempt Item",
-			do_not_save=1
-		)
-	si.vat_emirate = 'Sharjah'
-	si.submit()
+	#Sales Invoice with standard rated expense in Dubai
+	make_sales_invoices_wrapper('Dubai', uae_item)
+	#Sales Invoice with standard rated expense in Sharjah
+	make_sales_invoices_wrapper('Sharjah', uae_item)
+	#Sales Invoice with Tourist Tax Return
+	make_sales_invoices_wrapper('Dubai', uae_item, True, True)
+	#Sales Invoice with Exempt Item
+	make_sales_invoices_wrapper('Sharjah', uae_exempt_item, False)
+	#Sales Invoice with Zero Rated Item
+	make_sales_invoices_wrapper('Sharjah', uae_zero_rated_item, False)
 
 def create_purchase_invoices():
-
 	pi = make_purchase_invoice(
-			company="_Test Company UAE VAT",
-			supplier = '_Test UAE Supplier',
-			supplier_warehouse = '_Test UAE VAT Supplier Warehouse - _TCUV',
-			warehouse = '_Test UAE VAT Supplier Warehouse - _TCUV',
-			currency = 'AED',
-			cost_center = 'Main - _TCUV',
-			expense_account = 'Cost of Goods Sold - _TCUV',
-			item = "_Test UAE VAT Item",
-			do_not_save=1,
-			uom = "Nos"
-		)
+		company="_Test Company UAE VAT",
+		supplier = '_Test UAE Supplier',
+		supplier_warehouse = '_Test UAE VAT Supplier Warehouse - _TCUV',
+		warehouse = '_Test UAE VAT Supplier Warehouse - _TCUV',
+		currency = 'AED',
+		cost_center = 'Main - _TCUV',
+		expense_account = 'Cost of Goods Sold - _TCUV',
+		item = "_Test UAE VAT Item",
+		do_not_save=1,
+		uom = "Nos"
+	)
 	pi.append("taxes", {
-			"charge_type": "On Net Total",
-			"account_head": "VAT 5% - _TCUV",
-			"cost_center": "Main - _TCUV",
-			"description": "VAT 5% @ 5.0",
-			"rate": 5.0
-		})
+		"charge_type": "On Net Total",
+		"account_head": "VAT 5% - _TCUV",
+		"cost_center": "Main - _TCUV",
+		"description": "VAT 5% @ 5.0",
+		"rate": 5.0
+	})
 
 	pi.recoverable_standard_rated_expenses = 1
 
diff --git a/erpnext/regional/report/uae_vat_201/uae_vat_201.py b/erpnext/regional/report/uae_vat_201/uae_vat_201.py
index f641e65..78dcb36 100644
--- a/erpnext/regional/report/uae_vat_201/uae_vat_201.py
+++ b/erpnext/regional/report/uae_vat_201/uae_vat_201.py
@@ -54,11 +54,11 @@
 	labels = []
 	amount = []
 	vat_amount = []
-	for d in emirates:
-		if d in amounts_by_emirate:
-			amount.append(amounts_by_emirate[d]["raw_amount"])
-			vat_amount.append(amounts_by_emirate[d]["raw_vat_amount"])
-			labels.append(d)
+	for emirate in emirates:
+		if emirate in amounts_by_emirate:
+			amount.append(amounts_by_emirate[emirate]["raw_amount"])
+			vat_amount.append(amounts_by_emirate[emirate]["raw_vat_amount"])
+			labels.append(emirate)
 
 	datasets = []
 	datasets.append({'name': _('Amount (AED)'), 'values':  amount})
@@ -81,7 +81,8 @@
 
 	emirates, amounts_by_emirate = standard_rated_expenses_emiratewise(data, filters)
 
-	append_data(data, '2', _('Tax Refunds provided to Tourists under the Tax Refunds for Tourists Scheme'),
+	append_data(data, '2',
+		 _('Tax Refunds provided to Tourists under the Tax Refunds for Tourists Scheme'),
 		frappe.format((-1) * get_tourist_tax_return_total(filters), 'Currency'),
 		frappe.format((-1) * get_tourist_tax_return_tax(filters), 'Currency'))
 
@@ -104,37 +105,26 @@
 	total_emiratewise = get_total_emiratewise(filters)
 	emirates = get_emirates()
 	amounts_by_emirate = {}
-	for d in total_emiratewise:
-		emirate, amount, vat= d
+	for emirate, amount, vat in total_emiratewise:
 		amounts_by_emirate[emirate] = {
-				"legend": emirate,
-				"raw_amount": amount,
-				"raw_vat_amount": vat,
-				"amount": frappe.format(amount, 'Currency'),
-				"vat_amount": frappe.format(vat, 'Currency'),
-			}
+			"legend": emirate,
+			"raw_amount": amount,
+			"raw_vat_amount": vat,
+			"amount": frappe.format(amount, 'Currency'),
+			"vat_amount": frappe.format(vat, 'Currency'),
+		}
 	amounts_by_emirate = append_emiratewise_expenses(data, emirates, amounts_by_emirate)
-
-	for d, emirate in enumerate(emirates, 97):
-		if emirate in amounts_by_emirate:
-			amounts_by_emirate[emirate]["no"] = _('1{0}').format(chr(d))
-			amounts_by_emirate[emirate]["legend"] = _('Standard rated supplies in {0}').format(emirate)
-			data.append(amounts_by_emirate[emirate])
-		else:
-			append_data(data, _('1{0}').format(chr(d)),
-				_('Standard rated supplies in {0}').format(emirate),
-				frappe.format(0, 'Currency'), frappe.format(0, 'Currency'))
 	return emirates, amounts_by_emirate
 
 def append_emiratewise_expenses(data, emirates, amounts_by_emirate):
 	"""Append emiratewise standard rated expenses and vat."""
-	for d, emirate in enumerate(emirates, 97):
+	for no, emirate in enumerate(emirates, 97):
 		if emirate in amounts_by_emirate:
-			amounts_by_emirate[emirate]["no"] = _('1{0}').format(chr(d))
+			amounts_by_emirate[emirate]["no"] = _('1{0}').format(chr(no))
 			amounts_by_emirate[emirate]["legend"] = _('Standard rated supplies in {0}').format(emirate)
 			data.append(amounts_by_emirate[emirate])
 		else:
-			append_data(data, _('1{0}').format(chr(d)),
+			append_data(data, _('1{0}').format(chr(no)),
 				_('Standard rated supplies in {0}').format(emirate),
 				frappe.format(0, 'Currency'), frappe.format(0, 'Currency'))
 	return amounts_by_emirate
@@ -145,11 +135,9 @@
 	append_data(data, '9', _('Standard Rated Expenses'),
 		frappe.format(get_standard_rated_expenses_total(filters), 'Currency'),
 		frappe.format(get_standard_rated_expenses_tax(filters), 'Currency'))
-
 	append_data(data, '10', _('Supplies subject to the reverse charge provision'),
 		frappe.format(get_reverse_charge_recoverable_total(filters), 'Currency'),
-		frappe.format(get_reverse_charge_recoverable_tax(filters), 'Currency')
-)
+		frappe.format(get_reverse_charge_recoverable_tax(filters), 'Currency'))
 
 def append_data(data, no, legend, amount, vat_amount):
 	"""Returns data with appended value."""
@@ -159,7 +147,7 @@
 	"""Returns Emiratewise Amount and Taxes."""
 	query_filters = get_filters(filters)
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Sales Invoice',
+	return frappe.db.get_all('Sales Invoice',
 		filters = query_filters,
 		fields = ['vat_emirate as emirate','sum(total)', 'sum(total_taxes_and_charges)'],
 		group_by='vat_emirate',
@@ -194,26 +182,30 @@
 	query_filters = get_filters(filters)
 	query_filters['reverse_charge'] = ['=', 'Y']
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Purchase Invoice',
-		filters = query_filters,
-		fields = ['sum(total)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Purchase Invoice',
+			filters = query_filters,
+			fields = ['sum(total)'],
+			as_list=True,
+			limit = 1
+		)[0][0] or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_reverse_charge_tax(filters):
 	"""Returns the sum of the tax of each Purchase invoice made."""
 	conditions = get_conditions_join(filters)
 	return frappe.db.sql("""
 		select sum(debit)  from
-		`tabPurchase Invoice` p inner join `tabGL Entry` gl
-		on gl.voucher_no =  p.name
+			`tabPurchase Invoice` p inner join `tabGL Entry` gl
+		on
+			gl.voucher_no =  p.name
 		where
-		p.reverse_charge = "Y"
-		and p.docstatus = 1
-		and gl.docstatus = 1
-		and account in (select account from `tabUAE VAT Account` where  parent=%(company)s)
-		{where_conditions} ;
+			p.reverse_charge = "Y"
+			and p.docstatus = 1
+			and gl.docstatus = 1
+			and account in (select account from `tabUAE VAT Account` where  parent=%(company)s)
+			{where_conditions} ;
 		""".format(where_conditions=conditions), filters)[0][0] or 0
 
 def get_reverse_charge_recoverable_total(filters):
@@ -222,27 +214,33 @@
 	query_filters['reverse_charge'] = ['=', 'Y']
 	query_filters['recoverable_reverse_charge'] = ['>', '0']
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Purchase Invoice',
-		filters = query_filters,
-		fields = ['sum(total)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Purchase Invoice',
+			filters = query_filters,
+			fields = ['sum(total)'],
+			as_list=True,
+			limit = 1
+		)[0][0] or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_reverse_charge_recoverable_tax(filters):
 	"""Returns the sum of the tax of each Purchase invoice made."""
 	conditions = get_conditions_join(filters)
 	return frappe.db.sql("""
-		select sum(debit * p.recoverable_reverse_charge / 100)  from
-		`tabPurchase Invoice` p  inner join `tabGL Entry` gl
-		on gl.voucher_no = p.name
+		select
+			sum(debit * p.recoverable_reverse_charge / 100)
+		from
+			`tabPurchase Invoice` p  inner join `tabGL Entry` gl
+		on
+			gl.voucher_no = p.name
 		where
-		p.reverse_charge = "Y"
-		and p.docstatus = 1
-		and p.recoverable_reverse_charge > 0
-		and gl.docstatus = 1
-		and account in (select account from `tabUAE VAT Account` where  parent=%(company)s)
-		{where_conditions} ;
+			p.reverse_charge = "Y"
+			and p.docstatus = 1
+			and p.recoverable_reverse_charge > 0
+			and gl.docstatus = 1
+			and account in (select account from `tabUAE VAT Account` where  parent=%(company)s)
+			{where_conditions} ;
 		""".format(where_conditions=conditions), filters)[0][0] or 0
 
 def get_conditions_join(filters):
@@ -251,8 +249,8 @@
 	for opts in (("company", " and p.company=%(company)s"),
 		("from_date", " and p.posting_date>=%(from_date)s"),
 		("to_date", " and p.posting_date<=%(to_date)s")):
-			if filters.get(opts[0]):
-				conditions += opts[1]
+		if filters.get(opts[0]):
+			conditions += opts[1]
 	return conditions
 
 def get_standard_rated_expenses_total(filters):
@@ -260,77 +258,102 @@
 	query_filters = get_filters(filters)
 	query_filters['recoverable_standard_rated_expenses'] = ['>', 0]
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Purchase Invoice',
-		filters = query_filters,
-		fields = ['sum(total)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Purchase Invoice',
+			filters = query_filters,
+			fields = ['sum(total)'],
+			as_list=True,
+			limit = 1
+		)[0][0]  or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_standard_rated_expenses_tax(filters):
 	"""Returns the sum of the tax of each Purchase invoice made."""
 	query_filters = get_filters(filters)
 	query_filters['recoverable_standard_rated_expenses'] = ['>', 0]
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Purchase Invoice',
-		filters = query_filters,
-		fields = ['sum(recoverable_standard_rated_expenses)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Purchase Invoice',
+			filters = query_filters,
+			fields = ['sum(recoverable_standard_rated_expenses)'],
+			as_list=True,
+			limit = 1
+		)[0][0]  or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_tourist_tax_return_total(filters):
 	"""Returns the sum of the total of each Sales invoice with non zero tourist_tax_return."""
 	query_filters = get_filters(filters)
 	query_filters['tourist_tax_return'] = ['>', 0]
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Sales Invoice',
-		filters = query_filters,
-		fields = ['sum(total)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Sales Invoice',
+			filters = query_filters,
+			fields = ['sum(total)'],
+			as_list=True,
+			limit = 1
+		)[0][0]  or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_tourist_tax_return_tax(filters):
 	"""Returns the sum of the tax of each Sales invoice with non zero tourist_tax_return."""
 	query_filters = get_filters(filters)
 	query_filters['tourist_tax_return'] = ['>', 0]
 	query_filters['docstatus'] = ['=', 1]
-	return frappe.db.get_list('Sales Invoice',
-		filters = query_filters,
-		fields = ['sum(tourist_tax_return)'],
-		as_list=True,
-		limit = 1
-	)[0][0]  or 0
+	try:
+		return frappe.db.get_all('Sales Invoice',
+			filters = query_filters,
+			fields = ['sum(tourist_tax_return)'],
+			as_list=True,
+			limit = 1
+		)[0][0]  or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_zero_rated_total(filters):
 	"""Returns the sum of each Sales Invoice Item Amount which is zero rated."""
 	conditions = get_conditions(filters)
-	return frappe.db.sql("""
-		select sum(i.base_amount) as total from
-		`tabSales Invoice Item` i inner join `tabSales Invoice` s
-		on i.parent = s.name
-		where s.docstatus = 1 and  i.is_zero_rated = 1
-		{where_conditions} ;
-		""".format(where_conditions=conditions), filters)[0][0] or 0
+	try:
+		return frappe.db.sql("""
+			select 
+				sum(i.base_amount) as total
+			from
+				`tabSales Invoice Item` i inner join `tabSales Invoice` s
+			on
+				i.parent = s.name
+			where
+				s.docstatus = 1 and  i.is_zero_rated = 1
+				{where_conditions} ;
+			""".format(where_conditions=conditions), filters)[0][0] or 0
+	except (IndexError, TypeError):
+		return 0
 
 def get_exempt_total(filters):
 	"""Returns the sum of each Sales Invoice Item Amount which is Vat Exempt."""
 	conditions = get_conditions(filters)
-	return frappe.db.sql("""
-		select sum(i.base_amount) as total from
-		`tabSales Invoice Item` i inner join `tabSales Invoice` s
-		on i.parent = s.name
-		where s.docstatus = 1 and  i.is_exempt = 1
-		{where_conditions} ;
-		""".format(where_conditions=conditions), filters)[0][0] or 0
-
+	try:
+		return frappe.db.sql("""
+			select
+				sum(i.base_amount) as total
+			from
+				`tabSales Invoice Item` i inner join `tabSales Invoice` s
+			on
+				i.parent = s.name
+			where
+				s.docstatus = 1 and  i.is_exempt = 1
+				{where_conditions} ;
+			""".format(where_conditions=conditions), filters)[0][0] or 0
+	except (IndexError, TypeError):
+		return 0
 def get_conditions(filters):
 	"""The conditions to be used to filter data to calculate the total sale."""
 	conditions = ""
 	for opts in (("company", " and company=%(company)s"),
 		("from_date", " and posting_date>=%(from_date)s"),
 		("to_date", " and posting_date<=%(to_date)s")):
-			if filters.get(opts[0]):
-				conditions += opts[1]
+		if filters.get(opts[0]):
+			conditions += opts[1]
 	return conditions
diff --git a/erpnext/regional/united_arab_emirates/utils.py b/erpnext/regional/united_arab_emirates/utils.py
index 7430db4..8728394 100644
--- a/erpnext/regional/united_arab_emirates/utils.py
+++ b/erpnext/regional/united_arab_emirates/utils.py
@@ -35,7 +35,12 @@
 	if not account:
 		return
 	def generator():
-		account_currency, company = frappe.get_cached_value("Account", account, ["account_currency", "company"])
+		account_currency, company = frappe.get_cached_value(
+			"Account",
+			account,
+			["account_currency",
+			"company"]
+		)
 		if not account_currency:
 			account_currency = frappe.get_cached_value('Company',  company,  "default_currency")
 
@@ -53,8 +58,8 @@
 
 	if not tax_accounts_list and not frappe.flags.in_test:
 		frappe.throw(_('Please set Vat Accounts for Company: "{0}" in UAE VAT Settings').format(company))
-	for d in tax_accounts_list:
-		for key, name in d.items():
+	for tax_account in tax_accounts_list:
+		for _, name in tax_account.items():
 			tax_accounts_dict[name] = name
 
 	return tax_accounts_dict
@@ -131,8 +136,7 @@
 	if flt(tax.base_tax_amount_after_discount_amount)  and tax.account_head in tax_accounts:
 		account_currency = get_account_currency(tax.account_head)
 
-		gl_entries.append(doc.get_gl_dict(
-			{
+		gl_entries.append(doc.get_gl_dict({
 				"account": tax.account_head,
 				"cost_center": tax.cost_center,
 				"posting_date": doc.posting_date,
@@ -141,8 +145,8 @@
 				dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \
 					if account_currency==doc.company_currency \
 					else tax.tax_amount_after_discount_amount
-			}, account_currency, item=tax)
-		)
+			}, account_currency, item=tax
+		))
 	return gl_entries
 
 
@@ -152,4 +156,6 @@
 	if country != 'United Arab Emirates':
 		return
 	if doc.reverse_charge == 'Y' and  flt(doc.recoverable_standard_rated_expenses) != 0:
-		frappe.throw(_("Recoverable Standard Rated expenses should not be set when Reverse Charge Applicable is Y"))
\ No newline at end of file
+		frappe.throw(_(
+			"Recoverable Standard Rated expenses should not be set when Reverse Charge Applicable is Y"
+		))