Wholesale and retail trade; repair of motor vehicles and motorcycles

Wholesale distribution of goods/materials from a Designated Zone to a Taxable Person is a Qualifying Activity. However, Retail Trade (sale to end consumers) is an Excluded Activity. Forensic audit must verify the 'Taxable Person' status of the customer and the physical movement of goods through a Designated Zone.

Audit Red Flag

B2C retail transactions disguised as B2B wholesale distributions to exploit the 0% preferential tax rate.

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