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Ask TaxCheck — answers that show their work

A preliminary answer with its reasoning, its sources, its confidence, and the facts it still needs. Controlled and auditable, not conversational bravado.

Example question
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Honest about gaps: missing facts are listed, not guessed.

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Preliminary answer

Likely partially deductible. Client-entertainment costs are limited to 50% deductibility; the staff-training portion appears fully deductible if incurred wholly for the business.

Reasoning

The invoice mixes client entertainment (dinner, AED 6,200) with staff training (workshop fee, AED 9,000). Art. 28 allows deduction of expenditure incurred wholly and exclusively for business; Art. 32 restricts entertainment expenditure to 50%.

Missing facts
  • Attendee list — were attendees clients, suppliers, or staff only?
  • Whether the workshop fee includes catering (entertainment component)
  • Whether the expense is capital in nature
Confidence
Moderate · 0%
Sources
  • Federal Decree-Law No. 47 of 2022, Art. 28 — deductible expenditure
  • Federal Decree-Law No. 47 of 2022, Art. 32 — entertainment expenditure (50%)
Effective

Financial years starting on or after 1 June 2023

Recommended review action

Split the invoice into entertainment and training components; apply the 50% restriction to the entertainment portion and document attendees.

Preliminary answer generated by software. Not tax advice — confirm with a qualified professional before filing.

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