Provision of services to the community as a whole

ISIC 842 encompasses sovereign functions including foreign affairs, defense, and public order. Under Ministerial Decision No. 229 of 2025, these are classified as Excluded Activities for Free Zone Persons as they do not constitute 'Qualifying Activities' and are typically reserved for Exempt Persons. Forensic audit will focus on the 'Regulatory Authority' of the entity to perform such services.

Audit Red Flag

Private commercial entities attempting to recharacterize standard B2B/B2C service contracts as 'community services' to claim exemption or 0% status.

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