Wholesale of food, beverages and tobacco

Wholesale distribution qualifies for 0% tax only if the goods are distributed in or from a Designated Zone to a customer that resells the goods or processes them. Tobacco products require additional reconciliation between Excise Tax returns and Corporate Tax revenue to ensure volume-based consistency.

Audit Red Flag

B2C 'Retail' leakage where goods are sold to end-consumers rather than for resale, disqualifying the 0% rate for those transactions.

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