groTAX by Grovisor

groTAX: Small Business Relief, elected vs not

grotax_compare_sbr

Read-onlyIdempotent

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).

Input Schema

TableJSON Schema

Name	Required	Description
`ftc`	No	Foreign tax credit, AED
`mne`	No	Member of a multinational group (blocks SBR)
`wht`	No	Withholding tax credit, AED
`qfzp`	No	Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
`fines`	No	Fines and penalties (non-compensatory), AED
`ebitda`	No	Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation
`revenue`	No	Revenue for the tax period, AED (drives Small Business Relief and audit checks)
`lossesBF`	No	Tax losses brought forward, AED
`sbrElect`	No	Elect Small Business Relief if eligible
`donations`	No	Donations to non-qualifying bodies, AED
`periodEnd`	No	Tax period end date, YYYY-MM-DD (default 2025-12-31)
`interestBF`	No	Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)
`netInterest`	No	Net interest expense, AED
`depreciation`	No	Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)
`entertainment`	No	Total client entertainment expense, AED (50% is added back)
`naturalPerson`	No	The business is owned by an individual (sole establishment or civil company of a natural person)
`otherAddBacks`	No	Other non-deductible expenses, AED
`ownerDrawings`	No	Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)
`associateShare`	No	Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)
`connectedExcess`	No	Payments to connected persons above market value, AED
`exemptDividends`	No	Exempt dividends from UAE/free zone companies, AED
`otherDeductions`	No	Other allowable deductions, AED
`unrealisedGains`	No	Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)
`accountingProfit`	Yes	Net profit (or loss, negative) per the financial statements, AED
`qualifyingIncome`	No	QFZP qualifying income taxed at 0%, AED
`realisationElect`	No	Elected to tax gains and losses on realisation rather than as booked
`connectedPayments`	No	Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)
`dividendsExpensed`	No	Dividends or profit distributions booked as expenses, AED (always added back)
`foreignTaxExpensed`	No	Foreign and withholding taxes booked as expenses, AED (added back)
`participationIncome`	No	Participation exemption income, AED
`exemptIncomeExpenses`	No	Expenses relating to exempt income, AED
`revenueExceededBefore`	No	Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)

Schema Changelog

Changes observed during successful MCP inspections.

Changed11 schema fields changedOct 6, 2026

addedInput schema / properties / associateShare

Added value: +{
+  "description": "Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)",
+  "type": "number"
+}

addedInput schema / properties / connectedPayments

Added value: +{
+  "description": "Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)",
+  "type": "number"
+}

addedInput schema / properties / depreciation

Added value: +{
+  "description": "Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)",
+  "type": "number"
+}

addedInput schema / properties / dividendsExpensed

Added value: +{
+  "description": "Dividends or profit distributions booked as expenses, AED (always added back)",
+  "type": "number"
+}

changedInput schema / properties / ebitda / description

Previous value: -"Adjusted (tax) EBITDA, AED — used for the 30% interest cap"New value: +"Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation"

addedInput schema / properties / foreignTaxExpensed

Added value: +{
+  "description": "Foreign and withholding taxes booked as expenses, AED (added back)",
+  "type": "number"
+}

addedInput schema / properties / interestBF

Added value: +{
+  "description": "Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)",
+  "type": "number"
+}

addedInput schema / properties / naturalPerson

Added value: +{
+  "description": "The business is owned by an individual (sole establishment or civil company of a natural person)",
+  "type": "boolean"
+}

addedInput schema / properties / ownerDrawings

Added value: +{
+  "description": "Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)",
+  "type": "number"
+}

addedInput schema / properties / realisationElect

Added value: +{
+  "description": "Elected to tax gains and losses on realisation rather than as booked",
+  "type": "boolean"
+}

addedInput schema / properties / unrealisedGains

Added value: +{
+  "description": "Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)",
+  "type": "number"
+}

First observedOct 2, 2026

TDQS

A4.4/5.0

Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly/idempotent/non-destructive for this pure computation, so the safety profile is covered. The description adds genuine domain behavior beyond that: the SBR eligibility boundaries (revenue ≤ AED 3m, periods ending by 31 Dec 2029) and the material consequence that a tax loss and disallowed interest are forfeited in an SBR year.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness5/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Three sentences, front-loaded with purpose, then the carry-forward consequence, then the input contract. No filler; each sentence carries distinct information.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a 32-parameter comparison tool with full schema coverage and no output schema, the description tells the agent what it computes and what it returns (tax payable and carry-forward each way). The absence of output schema is compensated by naming the outputs, though edge behaviors (e.g. what happens if ineligible for SBR) are left implicit.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so the schema already documents all 32 parameters (baseline 3). The description adds one important semantic that the schema does not: sbrElect is ignored by this tool, which an agent would otherwise reasonably set given the SBR framing.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb (Compute) and resource (the same facts with and without Small Business Relief), and explicitly frames the tool as a two-way comparison of tax payable and carry-forwards. This distinguishes it cleanly from sibling grotax_compute_ct, which it names.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Establishes the context by tying itself to grotax_compute_ct ('takes the same inputs'), implying it is the tool to use when a side-by-side SBR comparison is wanted rather than a single computation. It does not spell out an explicit 'use this instead when...' rule, but the routing is inferable.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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