Manufacture of paper and paper products

Manufacturing of paper and paper products is classified as a Qualifying Activity under 'Manufacturing of goods or materials'. Forensic audit will verify that Core Income Generating Activities (CIGA), including raw material processing and quality control, are physically performed within the DZ boundaries using the entity's own assets and employees.

Audit Red Flag

Re-invoicing of finished paper products manufactured by third parties outside the Designated Zone while claiming 0% rate as a manufacturer.

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