Activities of call centres

1 activity class

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, ISIC 822 activities are generally excluded from Qualifying Income if provided to third parties. They only achieve Qualifying status if they constitute 'Administrative Services' provided to Related Parties. Forensic focus will be on the 'Related Party' definition and the arm's length pricing of the service fee.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f)

Audit Red Flag

Misclassification of third-party Business Process Outsourcing (BPO) revenue as 'Related Party' support services to exploit the 0% rate.

Browse activity classes

ISIC 8220

Qualifying · 0% eligible

Activities of call centres

2 licensable activities

DZ required

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