Support activities for other mining and quarrying

ISIC 099 is intrinsically linked to the extraction of natural resources. Under the UAE CT framework, income derived from the extraction of natural resources and related support activities is classified as an Excluded Activity to preserve the Sovereign right of individual Emirates to tax such activities at the local level. Forensic audit will focus on the 'ancillary' nature of the service; if the service is performed at the extraction site, it is deemed part of the excluded extractive value chain.

Audit Red Flag

Re-characterizing site-specific drilling or drainage services as 'General Engineering Consultancy' to circumvent the natural resource extraction exclusion.

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