Mining and quarrying n.e.c.

Under the UAE CT framework, the extraction of natural resources is a sovereign right of each Emirate and is classified as an Excluded Activity. Income derived from ISIC 089 is typically subject to Emirate-level taxation and is disqualified from the Qualifying Free Zone Person (QFZP) 0% regime to prevent base erosion of local resource royalties.

Audit Red Flag

Artificial fragmentation of the value chain where extraction is labeled as 'processing' to attempt 0% manufacturing status.

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