Manufacture of domestic appliances

ISIC 275 falls under 'Manufacturing or processing of goods or materials'. To maintain 0% status, the entity must demonstrate that the manufacturing process occurs within a DZ. Forensic auditors will scrutinize the 'Value Add' ratio to ensure the activity is not a disguised trading operation (Excluded Activity).

Audit Red Flag

Classification of simple assembly of imported components as 'Manufacturing' without meeting the 'substantial transformation' threshold required for Qualifying Income.

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