Sewerage

Under the 2025 framework, ISIC 370 is classified as 'Processing of Waste and Environmental Remediation'. To maintain Qualifying Income status, the facility must demonstrate that the 'transformation' of raw sewage into treated effluent or sludge occurs entirely within the DZ. Forensic auditors will verify the 'Source of Waste' logs to ensure the income is not derived from Excluded Activities (e.g., providing services to natural persons in the mainland).

Audit Red Flag

Commingling of revenue from 'Mainland' municipal connections with 'Free Zone' industrial waste processing, which may disqualify the 0% rate for the entire income stream.

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