Note (disclaimer): This is a general test applied for small contractors. It does not apply to simpler businesses like consulting and trading. It also does not apply to businesses that have numerous low value transactions like groceries and restaurants. Neither does it apply to businesses that have high value transactions like gold and diamond traders or large contractors who undertake individual projects larger than AED 2mn in value. We have also assumed that there are no investments in other businesses or consolidation of businesses. We retain the right to change the fee and to refuse the audit depending on any number of conditions.
