Manufacture of bearings, gears, gearing and driving elements

Manufacturing is a Qualifying Activity. Forensic audit focuses on the 'Substantial Transformation' test to ensure the activity is not merely 're-packaging' or 'simple assembly' which would reclassify the income as non-qualifying trading income. Verification of CAPEX and utility consumption is required to prove physical production.

Audit Red Flag

Bundling of 'Excluded' technical installation services or post-sale maintenance contracts within the manufacturing invoice to bypass the 5% de minimis threshold.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.