Pre-primary and primary education

ISIC 851 is classified as a Qualifying Activity under the 'Education and Healthcare' provision of the 2025 framework. Forensic focus is on the Core Income Generating Activity (CIGA), specifically ensuring that teaching staff are under the Free Zone entity's visa quota and that curriculum delivery occurs strictly within the Free Zone geographical boundaries.

Audit Red Flag

Revenue leakage from non-educational commercial activities (e.g., uniform sales, canteen franchising, or transport) exceeding the de minimis threshold of 5% or AED 5,000,000.

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