Administrative and support service activities

While ISIC Code N is broad, most activities (Travel agencies, Security, Building services) are Excluded Activities. Only sub-sectors functioning as 'Headquarter Services' or 'Treasury and Financing Services' to Related Parties qualify. Forensic audit will focus on the 'Main Activity' vs 'Ancillary Activity' ratio to ensure non-qualifying revenue does not exceed the de minimis threshold of 5% or AED 5 million.

Audit Red Flag

Reclassifying third-party 'Manpower Supply' or 'General Outsourcing' as 'Headquarter Services' to illicitly access the 0% regime.

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