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late_payment_penalty_estimate

Estimate the unified UAE late-payment penalty on overdue tax using the 14% per annum rate pro-rated by days late.

Instructions

Estimate the unified UAE late-payment penalty on overdue tax.

Cabinet Decision 129 of 2025 applies a flat 14% per annum to unpaid tax, effective 14 April 2026, unifying VAT, Excise and Corporate Tax. This pro-rates that rate by days late and is an approximation to confirm with the FTA.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
days_lateYes
tax_due_aedYes

Output Schema

TableJSON Schema
NameRequiredDescriptionDefault

No arguments

Behavior4/5

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

With no annotations, the description carries the full burden. It discloses the calculation method (pro-rating 14% per annum by days late) and states it is an approximation, which is sufficient transparency for a non-destructive estimation tool. No contradictions.

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, each serving a purpose: purpose, legal context, method and caveat. Well front-loaded with the verb-object, no redundancy, and efficiently communicates key 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 simple calculation tool with two parameters and an output schema, the description covers legal basis, method, and limitation. It is complete enough for an agent to understand when to invoke and how it works, though it could include a brief example of inputs.

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

Parameters2/5

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

Schema description coverage is 0%. The description only mentions 'days late' generally and does not explain tax_due_aed or days_late individually, missing units, constraints, or examples. The schema provides basic types but the description adds minimal semantic value beyond the names.

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?

The description clearly states it estimates the UAE late-payment penalty on overdue tax, with specific legal context (Cabinet Decision 129/2025, 14% rate, effective date) and distinguishes from generic tax tools by specifying the unified penalty for VAT, Excise, and Corporate Tax.

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

Usage Guidelines3/5

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

The description implies use when calculating late payment penalties but does not explicitly state when to use versus alternatives (e.g., corporate_tax_estimate, vat_filing_calendar) or provide exclusions. It notes the estimate is an approximation to confirm with FTA, offering some guidance on reliability.

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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