ISIC 522 covers cargo handling, storage, and warehousing. Under the UAE CT regime, these are categorized as 'Logistics Services'. Forensic risk arises when the entity performs the actual carriage of goods (transport) rather than just support; if the transport is not international, the income may be disqualified. Auditors will verify if the Core Income Generating Activities (CIGA) are physically conducted within the Designated Zone boundaries.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) in conjunction with Cabinet Decision No. 55 of 2023
Audit Red Flag
Misclassification of domestic 'Transportation Services' (Excluded) as 'Logistics Support Services' (Qualifying) to mask non-qualifying inland freight revenue.