Postal and courier activities

While 'Distribution of goods or materials' is a Qualifying Activity, general postal and courier services provided to non-Free Zone persons (B2C or mainland B2B) are treated as Excluded Activities. Forensic focus is on the segregation of revenue streams between international transshipment (Qualifying) and domestic mainland fulfillment (Non-Qualifying).

Audit Red Flag

Misclassification of 'last-mile' delivery services to UAE mainland customers as Qualifying Income instead of taxable income at 9%.

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