Photographic activities

ISIC 742 covers professional service activities that are not listed as Qualifying Activities under the QFZP regime. As per the framework, services provided to natural persons or non-Free Zone entities are treated as Non-Qualifying Revenue. Unless the revenue is derived from a Free Zone Person (and is not an Excluded Activity), it is subject to the 9% Corporate Tax rate.

Audit Red Flag

Attempting to recharacterize B2C portrait or event photography as B2B 'Marketing Services' to bypass the Excluded Activity status of services provided to non-Free Zone persons.

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