Investigation activities

Investigation activities (ISIC 803) are generally treated as 'Professional Services'. Under Ministerial Decision No. 229 of 2025, income is only Qualifying if the service is rendered to a Qualifying Free Zone Person. Forensic scrutiny will focus on the 'Place of Consumption' of the investigative report and the physical location where surveillance occurred.

Audit Red Flag

Misclassification of 'Mainland' surveillance projects as 'Free Zone' consultancy to bypass the 5% de minimis threshold.

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