Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare the safety profile (readOnly=false, destructive=false, idempotent=true), so the bar is lower. The description adds useful context beyond them: that the call is reversible via null ('mark it unpaid again') and why the date matters (cash-basis tax treatment). It does not discuss permissions or audit behavior, but for a two-parameter setter that is minor.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.