Retail sale of other household equipment in specialized stores

Retail activities are explicitly categorized as Excluded Activities under the UAE Corporate Tax framework for Free Zone Persons. ISIC 475 involves sales to end-consumers (natural persons), which disqualifies the income from the 0% regime. Even if the entity is located in a Designated Zone, the retail nature of the trade overrides the geographic benefit.

Audit Red Flag

Artificial fragmentation of sales contracts to disguise B2C retail transactions as B2B wholesale distribution to illicitly claim Qualifying Income status.

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