ACC-04 · FlowCount Assure
GL tax risk scanner
Score every line in the ledger for tax risk, not just the top 25.
فحص دفتر الأستاذ العام لمخاطر الضرائب، سطراً بسطر
100%
of GL lines scored; the top 25 is only the default view
Basis: property of the method
The problem
Tax risk sits in the GL long before it reaches a return: entertainment and vehicle VAT claimed, cloud and software paid abroad without WHT, provisions and shareholder balances that move the zakat base. Nobody reads the whole ledger, so the review starts from a sample.
“The fastest health check is the one that runs on data you already have.”
What FlowCount does
Scan the full-period GL against VAT, WHT and zakat/CIT risk rules; rank every line by amount, rule severity, recurrence and confidence; show the top 25 by default while keeping every exception.
- AI and rules used
- Rules; LLM description classification; risk scoring
- Builds on
- FlowCount data contract
How it works
Who does each step
- 01Rules
Score the population
Every line tested against VAT, WHT and zakat/CIT rules. Nothing is capped.
- 02AI
Read descriptions
Classify free-text descriptions where the account alone is ambiguous, with evidence quotes.
- 03Rules
Rank
Amount, rule severity, recurrence and confidence. The top 25 are shown; all are retained.
- 04Reviewer
Validate
Confirm the top risks; false positives are marked and remembered for this client.
What you send
- Full-period GL
- Chart of accounts
- Vendor and customer master
- Tax codes
- Invoices (optional)
What you receive
- Top tax risks: transaction, amount, tax, risk, reason, evidence, recommended action
- The full exception population
- Recommended next review (VAT, WHT or zakat)
Controls built in
- The full population is scored; the top 25 is a view, not a cap
- False-positive marks change client rules, never statutory logic
KPIs we report
- Share of flagged value confirmed by the reviewer
- False-positive rate by rule
Sample input → expected output
What the result looks like
Basis: property of the method
| Tax | What the scanner looks for |
|---|---|
| VAT | Blocked input VAT, entertainment, employee expenses, vehicles, related parties, imports, reverse charge, zero-rated revenue |
| WHT | Overseas suppliers, management fees, technical services, royalties, software and cloud services |
| Zakat & CIT | Provisions, accruals, related parties, financing, fixed assets, investments, shareholder balances |
| Transaction | Amount | Tax | Risk | Reason | Recommended action |
|---|---|---|---|---|---|
| JV-2025-0931 | 1,500,000.00 | WHT | High | Management fee to a foreign parent settled by intercompany netting; no WHT booked | Run the WHT Health Check on related-party fees |
| AP-77120 | 128,000.00 | VAT | High | Cloud services from a non-resident booked to a domestic VAT code | Self-assess the reverse charge; correct the tax code |
| AP-80412 | 46,000.00 | VAT | Medium | Staff entertainment with input VAT claimed | Reverse the claim unless a firm position allows it |
| GL 2810 | 2,400,000.00 | Zakat | Medium | Provision up 60% with no matching utilisation | Confirm the provision before the zakat base is set |
Portfolio scorecard
Where it sits on the roadmap
Value
3.90 / 5
Feasibility
4.50 / 5
Priority index
8.78 · rank 5 of 27
Quadrant
Quick win
Delivery
Wave 1 (0-3 m)
T-shirt size S: 2 to 4 weeks with 1-2 engineers + 0.5 tax SME, indicative build 50k to 120k. New rule set on the existing data model, one new input. How we score and sequence →
Score every line in the ledger for tax risk, not just the top 25.
Design partners shape the rulebook and review console, and get first access on pilot terms.