Wholesale of household goods

Wholesale of household goods falls under 'Distribution of goods or materials' as a Qualifying Activity. Forensic focus is on the 'Designated Zone' requirement and the 'Resale' condition. If goods are sold to end-users or do not physically pass through/originate from a Designated Zone, the income is reclassified as taxable at 9%.

Audit Red Flag

Inclusion of 'Retail' transactions (B2C) within the wholesale ledger, which disqualifies the 'Distribution' activity status.

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