Note (disclaimer): This is a general test applied for businesses that have high value transactions like gold, diamonds, shiploads of commodities and the likes. These businesses are run by owners who are experts in the trade with a small team. These are generally work from home models or are based in minimalistic offices. Such businesses do not have assets beyond computers and office furniture. They have no bank loans (not even unsecured ones), no overdue receivables, no long list of suppliers, their goods are usually transferred on high seas or they change hands without holding any kind of inventory, their entire trades are executed within the same reporting period and have inexistent paraphernalia for staff benefits. Their transaction value is large (AED 2 to AED 50 million for each invoice). By the nature of their business, they have no inventory, building or such capital assets as a result of which, they have no borrowings too. For any complexity in the business like multiple assets, inventory, related party transactions, staff advances, elaborate marketing costs, etc, you may refer to other calculators. This fee also considers all the conditions for the 50% discount (Click here for details). We retain the right to increase the fee and to refuse the audit depending on any number of conditions.
