More Frequently Asked Questions

A subscription platform with ten smart helpers: eight for taxes and related legislation in 8 Arab countries and two for accounting (private and public sector), plus more than 190 calculation and analysis tools. It is owned and operated by Smart Helpers for Professional Training & Education, and its professional content is supervised by Helpers of Success Chartered Accountants in Amman (JACPA registration No. 913).

Yes. When you create a new account you get full access to all ten helpers for 7 days from the moment the account is created, or until you use up the free-trial message allowance across all helpers combined, whichever comes first, with no credit card.

A single helper costs JOD 31 per month or JOD 335 per year (10% annual discount). The bundle (the tax and legislation helper for your country plus an accounting helper) costs JOD 53 per month or JOD 572 per year. Billing is in Jordanian dinars, and the platform shows an approximate equivalent in your currency.

Eight countries: Jordan, Saudi Arabia, the UAE, Bahrain, Iraq, Kuwait, Oman and Qatar. Each country has its own tax and legislation helper that answers on its taxes and the legislation related to them.

The tax and legislation helper specialises in one country's taxes and the legislation related to them. The private-sector accounting helper covers IFRS and the international auditing standards, and the public-sector one covers IPSAS and the international auditing standards. The accounting helpers do not answer tax questions.

Each helper is built on a library of legislation and standards reviewed by the firm, and it cites the relevant article or standard. If it cannot find the requested text in its library, it says so openly instead of guessing.

No. The answers, calculator and tool results, and financial-statement drafts are guidance that speeds up your research and understanding and must be reviewed by a licensed professional before being relied upon; they do not replace a signed professional opinion that takes your facts into account, especially in complex or disputed cases. You can contact our firm directly to request a consultation.

Yes. Your data is encrypted in transit, and your chats are tied to your account and are not visible to other users. To generate responses, the text of your messages is sent to the AI provider (Anthropic); authorized staff may view a chat when you request support or report an error, for quality review, or to investigate misuse; and some of your technical data is processed by other providers (payments, email, hosting, Cloudflare, and Google) as set out in the Privacy Policy. We never sell your data to anyone, and your card details are not stored by us, since payment takes place on the payment gateway's servers.

You can turn off auto-renewal at any time from the “My Account” page. Details on renewal, cancellation and refunds are set out in the Terms and Conditions.

Secure online payment through the PayTabs gateway with credit and debit cards (Visa and Mastercard); a payment token is kept with PayTabs and used for automatic renewal only. The prices shown are the prices payable, and no sales tax is currently charged because the service is classified as educational.

You can write in Arabic or English. The platform interface is available in both, and you can switch with the AR/EN button at the top of the page.

Create your account with your email, country and a strong password, activate it with the code you receive, then pick the helper for your country or sector and type your question. The free trial starts as soon as the account is created.

More than 190 calculation and analysis tools, including tax calculators for all eight countries on the platform, calculators for IFRS and IPSAS, audit and risk assessment tools, and generators for reports and management letters.

Yes. The Jordan income tax calculator on the platform computes individual income tax using the brackets and exemptions, alongside a corporate income tax calculator and a late-payment penalty calculator.

Yes. The platform has a Jordan property registration fee calculator that helps you estimate registration fees before you visit the department, and you can then ask the Jordan tax and legislation helper about any legal detail.

Yes: a Saudi zakat base calculator, a calculator for splitting zakat and income tax in mixed-ownership entities, and VAT calculators covering registration, penalties and exporters' refunds.

Yes: a Saudi end-of-service award calculator, a GOSI payroll calculator and an expat worker cost calculator.

A UAE corporate tax calculator, a de minimis checker for Qualifying Free Zone Persons, a tax group calculator and a checker for VAT refunds for foreign businesses.

Yes: a lease calculator (liability, right-of-use asset and amortisation schedule) and a lease modification and remeasurement calculator.

They include calculators for impairment, deferred tax, the expected credit loss provision matrix, fair value, depreciation, revaluation surplus, government grants, goodwill in business combinations, share-based payment, employee benefits and the weighted average cost of capital (WACC).

A materiality calculator, a sample size calculator, a risk matrix and a fraud risk matrix, an audit evidence assessment tool, an audit progress tracker, an analytical procedures calculator and a group audit component materiality calculator.

Yes: a management letter generator, a performance report generator and a bank reconciliation generator, plus checklists such as the subsequent events checklist and the Saudi e-invoicing readiness checklist.

The tools are tied to the helpers: you get the tools of the helper you subscribe to, and all of them during the free trial. You will find each helper's tools inside the dashboard.

The calculators are programmed with clear formulas and save you calculation time, but they are supporting tools: review the inputs and assumptions, confirm the official text in force, and do not file your return before a professional review.

The general rate is 16% on most goods and services, while some goods and services are subject to other rates, are exempt or are zero-rated. Ask the Jordan tax and legislation helper about the status of your specific good or service.

They run from 5% to 30%: 5% on the first JOD 5,000, then 10%, 15% and 20% on each following JOD 5,000 slice, then 25% up to JOD 1 million and 30% above that. Try the Jordan income tax calculator on the platform.

An individual is exempt up to JOD 9,000, and the taxpayer receives a further JOD 9,000 exemption for their family, within the limits and deductions set by law. The individual calculator on the platform takes these exemptions into account.

The general rate is 20% for commercial, industrial, service and professional activities, 24% for sectors such as telecommunications, electricity, basic mining, insurance and financial intermediation, and 35% for banks, in addition to the prescribed national contribution. The Jordan corporate tax calculator computes them.

The late-payment fine is 0.4% (four per thousand) of the tax due for each week of delay or part of a week, and total penalties may not exceed the amount of the tax (Article 36 of Income Tax Law No. 34 of 2014), as applied by the late-payment penalty calculator on the platform. Check the text in force for any amendment.

Usually within four months of the end of the financial year, meaning 30 April for a year ending on 31 December. Check for any extension announced by the department, and ask the helper about your case.

Income tax is imposed on company profits and individual income, whereas general sales tax is imposed on the consumption of goods and services and is collected by registered persons from buyers and remitted to the department. Each has its own law, returns and deadlines.

Revenue and expense records, tax invoices, bank statements, employment and lease contracts, and prior returns. Ask the Jordan helper which documents your type of review requires (audit, settlement or objection).

15% since 1 July 2020, up from 5%. Some supplies are zero-rated or exempt, including exports and certain health and education services.

Zakat is 2.5% of the zakat base on Saudi and GCC-national shares, while income tax is 20% on the foreign share of profits. Mixed-ownership entities split their base between the two, and there is a calculator for this on the platform.

Registration is mandatory once annual supplies exceed SAR 375,000 and voluntary above SAR 187,500. You must register within 30 days of the end of the month in which the threshold was exceeded. Try the registration calculator on the platform.

Monthly if your annual taxable revenue exceeds SAR 40 million, and quarterly otherwise. The return is filed and the payment made, as a rule, by the end of the month following the end of the period.

A monthly late-payment fine of 5% of the unpaid tax applies, as used by the VAT penalty calculator on the platform, and there is a separate fine for incorrect returns that depends on the difference. Check the text in force for the latest amendment.

Half a month's wage for each of the first five years and a full month's wage for each year after that, with full or partial entitlement depending on the reason the employment ended. The end-of-service calculator on the platform computes it for you.

Within 120 days of the end of the taxpayer's financial year. Check any extensions announced by the Zakat, Tax and Customs Authority.

A system that requires taxpayers to issue invoices electronically; the generation phase began on 4 December 2021, followed by the integration phase with the Authority's platform in waves based on revenue. The e-invoicing readiness checklist on the platform helps you assess your readiness.

5% since 1 January 2018, with zero-rated or exempt supplies as set out in the VAT decree-law.

9% on taxable income above AED 375,000 and 0% below that, for financial years starting on or after 1 June 2023. The UAE corporate tax calculator on the platform computes it.

A resident person whose revenue does not exceed AED 3 million in the tax period and previous periods may elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026, subject to conditions. Review the conditions with the UAE helper.

A person in a free zone who meets conditions, including economic substance, and whose qualifying income is taxed at 0%. Non-qualifying revenue must not exceed the lower of 5% of total revenue or AED 5 million (the de minimis test). A tool on the platform checks this.

Registration is mandatory when taxable supplies exceed AED 375,000 over 12 months, and voluntary when they exceed AED 187,500.

Within 9 months of the end of the tax period. Every taxable person must register with the Federal Tax Authority, even if their income is below the AED 375,000 threshold.

Two or more resident juridical persons, one owning 95% or more of the other (share capital, voting rights and profits), can form a tax group treated as a single taxpayer. The tax group calculator on the platform can help.

A 15% tax imposed on multinational groups with revenues of EUR 750 million or more, for financial years starting on or after 1 January 2025, to ensure a minimum effective tax rate.

10% since 1 January 2022, up from 5% when VAT started in 2019. The tax is administered by the National Bureau for Revenue.

There is no general corporate income tax, with the exception of oil, gas and petroleum companies. A 15% top-up tax applies to multinational groups with revenues of EUR 750 million or more, starting in 2025.

Registration is mandatory when annual taxable supplies exceed BHD 37,500 and voluntary when they exceed BHD 18,750. Confirm the thresholds in force with the Bahrain helper.

Returns are filed periodically (monthly or quarterly depending on the taxpayer's category) electronically through the National Bureau for Revenue portal. Ask the helper about your category and your next due date.

Iraq has not implemented VAT to date; it relies on income tax and other levies such as customs duties and certain sales taxes on specific services. Check for updates with the Iraq helper.

The general rate is 15% under Income Tax Law No. 113 of 1982 and its amendments, with a higher rate for oil and gas companies. Ask the Iraq helper about the rules for your sector.

It is imposed on employment income in progressive brackets after personal and family exemptions, withheld by the employer and remitted to the General Commission for Taxes. Ask the helper about your case.

The General Commission for Taxes under the Ministry of Finance, to which returns are submitted and which handles assessment, collection and objections.

No. VAT has not been implemented in Kuwait to date despite the unified GCC agreement. Check for updates with the Kuwait helper.

A 15% tax is imposed on the foreign partner's share of the profits of companies operating in Kuwait, whereas the Kuwaiti share is not subject to this tax but may be subject to zakat and the national labour support tax.

The profits of Kuwaiti shareholding companies are subject to zakat at 1% and to the national labour support tax at 2.5%, under the rules in force. Ask the helper about the calculation bases and exclusions.

Yes. Kuwait introduced a 15% domestic minimum top-up tax on multinational groups with revenues of EUR 750 million or more, starting in 2025. Review the executive regulations with the helper.

5% since 16 April 2021, with zero-rated or exempt supplies as provided by law. The Tax Authority administers it.

The general rate is 15% on taxable income of companies, with special rules for the oil and gas sector and a simplified regime for small enterprises. Ask the Oman helper about the rules for your activity.

Excise tax applies to products such as tobacco, energy drinks, alcohol and pork at 100%, and carbonated drinks at 50%. Confirm the list and rates in force with the helper.

No personal income tax is currently imposed, and a tax on high earners has been announced from 2028. Review the text in force and the details with the Oman helper.

No. VAT has not been implemented in Qatar to date. Check for updates with the Qatar helper.

10% on taxable income attributable to non-Qatari and non-GCC shares under Income Tax Law No. 24 of 2018, whereas Qatari and GCC shares are exempt from this tax subject to conditions.

Excise tax applies to goods harmful to health or the environment such as tobacco, energy drinks, carbonated drinks, pork and alcohol. Ask the Qatar helper about the current rates.

Yes. Qatar introduced a 15% domestic minimum top-up tax on multinational groups with revenues of EUR 750 million or more, starting in 2025.

Five steps: identify the contract with the customer, identify the performance obligations, determine the transaction price, allocate it to the performance obligations, and recognise revenue when (or as) the entity satisfies a performance obligation. The revenue recognition calculator on the platform can help.

The lessee recognises a lease liability equal to the present value of the remaining lease payments and a corresponding right-of-use asset, then records depreciation on the asset and interest on the liability instead of an operating lease expense. Try the lease calculator on the platform.

A lessee may choose not to recognise a liability and asset for short-term leases (12 months or less) and leases of low-value assets, and instead recognise the payments as an expense, usually on a straight-line basis.

Using a three-stage model: 12-month losses for assets whose credit risk has not increased significantly, lifetime losses when credit risk has increased significantly, and lifetime losses with interest on the net carrying amount for credit-impaired assets.

A simplified approach in IFRS 9 that lets many entities estimate lifetime losses on trade receivables and contract assets by applying historical loss rates, adjusted for forward-looking information, to ageing buckets. The ECL provision matrix calculator on the platform computes it.

An impairment loss is recognised when an asset's carrying amount exceeds its recoverable amount, which is the higher of fair value less costs of disposal and value in use. The impairment calculator on the platform computes it.

Using the balance sheet method: deferred tax is calculated on temporary differences between the carrying amount of an asset or liability and its tax base, at the tax rate expected to apply when they reverse, and a deferred tax asset is recognised to the extent future taxable profit is probable.

At the lower of cost and net realisable value. Cost is determined using first-in first-out or weighted average, and last-in first-out (LIFO) is not permitted. The inventory valuation calculator on the platform can help.

Under the cost model, property, plant and equipment is carried at cost less depreciation and impairment. Under the revaluation model it is carried at fair value less subsequent depreciation, increases are recorded in revaluation surplus in other comprehensive income, and it must be applied to the whole class.

When there is a present obligation from a past event, an outflow of resources to settle it is probable (more likely than not), and a reliable estimate can be made. Contingent liabilities are disclosed but not recognised. The provisions checker on the platform can help.

Goodwill is the excess of the consideration transferred (plus non-controlling interests) over the fair value of identifiable net assets. It is not amortised but tested for impairment at least annually. The goodwill calculator on the platform computes it.

Three levels: Level 1 quoted prices in active markets for identical assets, Level 2 observable inputs other than quoted prices, and Level 3 unobservable inputs. A measurement is classified by the lowest level of input that is significant to it. The fair value calculator can help.

The obligation is measured at the present value of accrued benefits using the projected unit credit method, less the fair value of plan assets. Remeasurements (actuarial gains and losses) are recorded in other comprehensive income. The employee benefit liability calculator can help.

Equity-settled transactions are measured at the fair value of the instrument at grant date and spread over the vesting period, adjusting for the number of instruments expected to vest. The share-based payment expense calculator on the platform computes it.

A grant is recognised only when there is reasonable assurance that the entity will comply with its conditions and that it will be received. It is recognised in profit or loss on a systematic basis over the periods in which the related costs are expensed. The government grants calculator can help.

A new standard that replaces IAS 1 for the presentation of financial statements, adding defined categories and subtotals in the income statement and disclosures about management-defined performance measures. It applies to annual periods beginning on or after 1 January 2027, with early application permitted.

The International Public Sector Accounting Standards, issued by the International Public Sector Accounting Standards Board (IPSASB) to harmonise the financial reporting of governments and public entities. The public-sector accounting helper on the platform covers them.

Accrual-basis standards recognise assets, liabilities, revenue and expenses when they occur regardless of cash flows, while the cash basis standard presents cash receipts and payments. Moving to accrual is a step towards greater transparency.

A new public sector revenue standard that replaces IPSAS 9, IPSAS 11 and IPSAS 23, effective for periods beginning on or after 1 January 2026, addressing revenue from exchange and non-exchange transactions in a single framework.

The public sector leases standard that replaces IPSAS 13. It is similar to IFRS 16 in its lessee model (right-of-use asset and lease liability) and applies to periods beginning on or after 1 January 2025.

A standard for entities moving from the cash basis or another basis to accrual-basis IPSAS, granting temporary transitional relief (up to three years) in recognising assets and liabilities.

IFRS is for profit-oriented entities, while IPSAS is for public entities whose aim is service delivery. IPSAS addresses public-sector topics such as non-exchange transactions, presenting budget information against actual results, and infrastructure assets.

The international auditing standards issued by the International Auditing and Assurance Standards Board (IAASB), which set out the auditor's responsibilities and procedures for auditing financial statements. Both accounting helpers on the platform cover them.

It is set by professional judgment by choosing a suitable benchmark (such as profit before tax, revenue or total assets) and applying an appropriate percentage, then setting performance materiality at a lower level to reduce the risk that uncorrected misstatements exceed materiality. Try the materiality calculator on the platform.

It depends on the audit risk level, the required assurance, the tolerable misstatement, the expected misstatement and the population size. Either a statistical or a non-statistical method may be used as long as the sample is representative. The sample size calculator on the platform can help.

Understanding the entity, its environment and its system of internal control, then identifying and assessing the risks of material misstatement at the financial statement level and at the assertion level, including significant risks that need a specific response. The risk matrix on the platform can help.

The auditor identifies, assesses and responds to fraud risks, presumes fraud risks in revenue recognition and in management override of controls, and exercises professional scepticism. An audit does not guarantee the detection of all fraud. The fraud risk matrix on the platform can help.

The auditor evaluates management's assessment of the entity's ability to continue as a going concern for at least 12 months from the date of the financial statements, obtains evidence about events and conditions that may cast significant doubt, and decides the effect on the report.

Sufficiency is the measure of the quantity of evidence and appropriateness is the measure of its quality (relevance to the assertion and reliability). The higher the risks of misstatement, the more evidence is required. The audit evidence assessment tool on the platform can help.

The auditor communicates significant deficiencies identified in writing and on a timely basis to those charged with governance, and may report other deficiencies to management, usually through a management letter. The management letter generator on the platform can help.

The group engagement partner is fully responsible for the opinion, sets materiality for the group and for each component, and directs, supervises and reviews the work of component auditors. The revised standard applies to periods beginning on or after 15 December 2023. The group component materiality calculator can help.

Four types: an unmodified opinion, a qualified opinion, an adverse opinion and a disclaimer of opinion. The type depends on the nature of the matter, how pervasive it is and its effect on the financial statements (ISA 705).