Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations declare readOnly and idempotent, but description adds valuable context: data source (財政部關務署) and monthly sync, comprehensive list of tax types, exceptions (e.g., 0% rate still applies to all imports), and regulatory authorities. No contradiction with annotations.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.