Installation of industrial machinery and equipment

While ISIC 332 is often linked to manufacturing, standalone installation services provided to Mainland persons are generally treated as Non-Qualifying Income (9%) unless they meet the strict 'Ancillary Activity' definition under Article 4. Forensic focus is on the geographic location of the service performance and the contractual link to the supply of goods.

Audit Red Flag

Misclassifying on-site installation services performed at a Mainland customer's facility as 'Qualifying Income' when the service is not ancillary to a Qualifying Sale of Goods.

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