Manufacturing of wiring (ISIC 273) involves substantial transformation of raw materials (copper, polymers). Forensic auditors will verify the 'Qualifying Activity' status by auditing the Fixed Asset Register (FAR) for specialized machinery and utility consumption logs to prove industrial activity versus mere logistics.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)
Audit Red Flag
Misclassification of 'simple assembly' or 're-packaging' as 'manufacturing' to circumvent the exclusion of distribution/trading activities.