groTAX by Grovisor

Estimate UAE Corporate Tax using the Grovisor computation (rows A–K): AED 375,000 0% band then 9%, 50% entertainment add-back, interest cap (higher of AED 12m or 30% of adjusted EBITDA), 75% loss relief, Small Business Relief, simplified QFZP and WHT/FTC credits. Only accountingProfit is required; pass revenue to test SBR. Returns a markdown table plus structured rows. Indicative, not tax advice.

{
  "type": "object",
  "properties": {
    "accountingProfit": {
      "type": "number",
      "description": "Net profit (or loss, negative) per the financial statements, AED"
    },
    "revenue": {
      "description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)",
      "type": "number"
    },
    "periodEnd": {
      "description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lossesBF": {
      "description": "Tax losses brought forward, AED",
      "type": "number"
    },
    "entertainment": {
      "description": "Total client entertainment expense, AED (50% is added back)",
      "type": "number"
    },
    "fines": {
      "description": "Fines and penalties (non-compensatory), AED",
      "type": "number"
    },
    "donations": {
      "description": "Donations to non-qualifying bodies, AED",
      "type": "number"
    },
    "exemptIncomeExpenses": {
      "description": "Expenses relating to exempt income, AED",
      "type": "number"
    },
    "connectedExcess": {
      "description": "Payments to connected persons above market value, AED",
      "type": "number"
    },
    "otherAddBacks": {
      "description": "Other non-deductible expenses, AED",
      "type": "number"
    },
    "exemptDividends": {
      "description": "Exempt dividends from UAE/free zone companies, AED",
      "type": "number"
    },
    "participationIncome": {
      "description": "Participation exemption income, AED",
      "type": "number"
    },
    "otherDeductions": {
      "description": "Other allowable deductions, AED",
      "type": "number"
    },
    "netInterest": {
      "description": "Net interest expense, AED",
      "type": "number"
    },
    "ebitda": {
      "description": "Adjusted (tax) EBITDA, AED — used for the 30% interest cap",
      "type": "number"
    },
    "wht": {
      "description": "Withholding tax credit, AED",
      "type": "number"
    },
    "ftc": {
      "description": "Foreign tax credit, AED",
      "type": "number"
    },
    "sbrElect": {
      "description": "Elect Small Business Relief if eligible",
      "type": "boolean"
    },
    "revenueExceededBefore": {
      "description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)",
      "type": "boolean"
    },
    "qfzp": {
      "description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)",
      "type": "boolean"
    },
    "qualifyingIncome": {
      "description": "QFZP qualifying income taxed at 0%, AED",
      "type": "number"
    },
    "mne": {
      "description": "Member of a multinational group (blocks SBR)",
      "type": "boolean"
    }
  },
  "required": [
    "accountingProfit"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

Run the Grovisor CT reviewer red-flag checklist (SBR, free zone/QFZP, TP disclosure and Local/Master File, connected-person pay, related-party loans, entertainment, fines, interest cap, loss continuity, audit threshold, exempt income). Pass the answers you know; call grotax_list_health_questions first for the keys and allowed values. Returns findings ranked High → Low.

{
  "type": "object",
  "properties": {
    "answers": {
      "type": "object",
      "properties": {
        "revenueBand": {
          "description": "What was your annual revenue?",
          "type": "string",
          "enum": [
            "lt3m",
            "3to50m",
            "50to200m",
            "gt200m"
          ]
        },
        "sbrElected": {
          "description": "Have you elected Small Business Relief in your CT return?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "freeZone": {
          "description": "Is the company registered in a UAE free zone?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "qualifyingAnalysis": {
          "description": "Have you analysed which income is \"qualifying income\" for the 0% free zone rate?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "auditedFS": {
          "description": "Are your financial statements audited?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "mneGroup": {
          "description": "Is the company part of a multinational group?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "rptLarge": {
          "description": "Do transactions with related companies exceed AED 40m in total?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "none"
          ]
        },
        "cpPayments": {
          "description": "Do you pay owners, directors or their relatives (salary, fees, rent) more than AED 500,000 a year?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "tpDisclosure": {
          "description": "Have you prepared the Transfer Pricing Disclosure Form?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "ownerPayBenchmarked": {
          "description": "Have payments to owners and directors been checked against market rates?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "rpLoansNoInterest": {
          "description": "Are there loans to or from related parties or owners without interest?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "entertainment": {
          "description": "Do you have client entertainment expenses?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "entertainmentSplit": {
          "description": "Are they adjusted at exactly 50% in your tax computation?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "fines": {
          "description": "Did you pay any government fines or penalties?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "netInterest": {
          "description": "Is your net interest expense above AED 12m?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "taxLosses": {
          "description": "Do you have tax losses to carry forward?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "ownershipChanged": {
          "description": "Has ownership changed by more than 50% since the losses arose?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "dividends": {
          "description": "Do you receive dividends or gains from shareholdings?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        }
      },
      "description": "Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends"
    }
  },
  "required": [
    "answers"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

List the groTAX health-check questions with their answer keys and allowed values, including which questions only apply after others (dependsOn). Use before grotax_health_check.

{
  "type": "object",
  "properties": {},
  "$schema": "http://json-schema.org/draft-07/schema#"
}

Check which UAE transfer pricing documents apply: TP Disclosure Form (related-party transactions > AED 40m with a category > AED 4m, or connected-person payments > AED 0.5m), Local File + Master File (revenue > AED 200m or MNE group).

{
  "type": "object",
  "properties": {
    "revenue": {
      "description": "Standalone revenue, AED",
      "type": "number"
    },
    "relatedPartyTotal": {
      "description": "Aggregate related-party transactions in the period, AED",
      "type": "number"
    },
    "relatedPartyLargestCategory": {
      "description": "Largest single transaction category with related parties, AED (omit if unknown)",
      "type": "number"
    },
    "connectedPersonPayments": {
      "description": "Total payments/benefits to connected persons (owners, directors, relatives), AED",
      "type": "number"
    },
    "mneGroup": {
      "description": "Constituent entity of a multinational group",
      "type": "boolean"
    }
  },
  "$schema": "http://json-schema.org/draft-07/schema#"
}

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).

{
  "type": "object",
  "properties": {
    "accountingProfit": {
      "type": "number",
      "description": "Net profit (or loss, negative) per the financial statements, AED"
    },
    "revenue": {
      "description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)",
      "type": "number"
    },
    "periodEnd": {
      "description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lossesBF": {
      "description": "Tax losses brought forward, AED",
      "type": "number"
    },
    "entertainment": {
      "description": "Total client entertainment expense, AED (50% is added back)",
      "type": "number"
    },
    "fines": {
      "description": "Fines and penalties (non-compensatory), AED",
      "type": "number"
    },
    "donations": {
      "description": "Donations to non-qualifying bodies, AED",
      "type": "number"
    },
    "exemptIncomeExpenses": {
      "description": "Expenses relating to exempt income, AED",
      "type": "number"
    },
    "connectedExcess": {
      "description": "Payments to connected persons above market value, AED",
      "type": "number"
    },
    "otherAddBacks": {
      "description": "Other non-deductible expenses, AED",
      "type": "number"
    },
    "exemptDividends": {
      "description": "Exempt dividends from UAE/free zone companies, AED",
      "type": "number"
    },
    "participationIncome": {
      "description": "Participation exemption income, AED",
      "type": "number"
    },
    "otherDeductions": {
      "description": "Other allowable deductions, AED",
      "type": "number"
    },
    "netInterest": {
      "description": "Net interest expense, AED",
      "type": "number"
    },
    "ebitda": {
      "description": "Adjusted (tax) EBITDA, AED — used for the 30% interest cap",
      "type": "number"
    },
    "wht": {
      "description": "Withholding tax credit, AED",
      "type": "number"
    },
    "ftc": {
      "description": "Foreign tax credit, AED",
      "type": "number"
    },
    "sbrElect": {
      "description": "Elect Small Business Relief if eligible",
      "type": "boolean"
    },
    "revenueExceededBefore": {
      "description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)",
      "type": "boolean"
    },
    "qfzp": {
      "description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)",
      "type": "boolean"
    },
    "qualifyingIncome": {
      "description": "QFZP qualifying income taxed at 0%, AED",
      "type": "number"
    },
    "mne": {
      "description": "Member of a multinational group (blocks SBR)",
      "type": "boolean"
    }
  },
  "required": [
    "accountingProfit"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

Return and payment due date (9 months after period end) and estimated penalties: late filing AED 500 a month for 12 months then AED 1,000, late payment 14% a year charged monthly (from 14 Apr 2026), AED 10,000 late registration, waived if the first return is filed within 7 months of the end of the first tax period. Blank filing date = today; blank payment date = filing date.

{
  "type": "object",
  "properties": {
    "periodEnd": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Tax period end date, YYYY-MM-DD"
    },
    "taxDue": {
      "description": "Corporate Tax payable for the period, AED (for the late payment penalty)",
      "type": "number"
    },
    "filingDate": {
      "description": "Date the return was or will be filed, YYYY-MM-DD (default today)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "paymentDate": {
      "description": "Date the tax was or will be paid, YYYY-MM-DD (default = filingDate)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lateRegistration": {
      "description": "Registered for Corporate Tax after the deadline",
      "type": "boolean"
    },
    "firstPeriod": {
      "description": "This period is the first tax period (used for the registration waiver)",
      "type": "boolean"
    },
    "firstPeriodEnd": {
      "description": "End of the first tax period, if this is not the first period",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "firstReturnFiled": {
      "description": "Date the first return was filed, if this is not the first period",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "today": {
      "description": "Override today's date (testing / what-if)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    }
  },
  "required": [
    "periodEnd"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

Test whether a free zone company's non-qualifying revenue stays within the de minimis limit: the lower of 5% of total revenue or AED 5m (MD 229 of 2025). Failing it ends Qualifying Free Zone Person status for that period and the next 4.

{
  "type": "object",
  "properties": {
    "totalRevenue": {
      "type": "number",
      "description": "Total revenue of the free zone company, AED"
    },
    "nonQualifyingRevenue": {
      "type": "number",
      "description": "Non-qualifying revenue (excluding disregarded revenue), AED"
    }
  },
  "required": [
    "totalRevenue",
    "nonQualifyingRevenue"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

List every rate and threshold groTAX uses, with its legal source and whether it still needs verification (verify: true).

{
  "type": "object",
  "properties": {},
  "$schema": "http://json-schema.org/draft-07/schema#"
}