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

Annotations already declare readOnlyHint=true and destructiveHint=false. The description adds that it returns a single entity, clarifying cardinality beyond the schema, but provides no details on error handling or company context.

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

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

A single sentence, front-loaded with the verb and resource, with no redundant words.

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

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

For a simple get-by-ID tool, the core operation is covered. However, with no output schema, return value and error behavior remain implicit, and the optional company context is only in the schema, not the description. Acceptable but not exhaustive.

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

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

Schema coverage is 100% with both id and company documented. The description adds no extra parameter semantics beyond mentioning 'by Id', which is already in the schema.

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

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

States a specific verb ('get'), resource ('tax agency'), and method ('by Id'). Clearly distinguishes from sibling tools like search_tax_agencies or create_tax_agency.

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

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

No guidance on when to use this tool versus alternatives such as search_tax_agencies. It does not mention that a known Id is needed or that search should be used to find it, leaving the agent to infer.

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