Television programming and broadcasting activities

Television broadcasting is not explicitly listed as a 'Qualifying Activity' under the primary list. However, it may generate Qualifying Income if the service is provided to other Free Zone Persons. Income derived from mainland consumers or non-Free Zone entities is subject to the 9% rate. Forensic focus is on the 'de minimis' threshold (5% or AED 5m) to ensure non-qualifying revenue doesn't disqualify the entire Free Zone Person status.

Audit Red Flag

Misclassification of advertising revenue from UAE mainland customers as Qualifying Income instead of Non-Qualifying Income

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