Printing and service activities related to printing

ISIC 181 is categorized under 'Manufacturing and Processing of goods or materials'. Forensic audit focuses on the physical transformation of raw materials (substrates and inks). If the entity primarily provides 'service activities related to printing' (1812) without physical production, the FTA may recharacterize the income as 'General Services' subject to the 9% rate if the customer is a non-Free Zone person.

Audit Red Flag

Misclassification of 'Graphic Design Services' or 'Marketing Consultancy' as 'Printing Services' to bypass the exclusion on professional services provided to mainland persons.

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