Repair of computers and communication equipment

ISIC 951 is classified as a service activity. Under Ministerial Decision No. 229 of 2025, repair services are not listed as a Qualifying Activity. Unless the repair involves a 'substantial transformation' that meets the definition of Manufacturing, the income is treated as Excluded Income, subject to the 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to re-characterize 'Repair and Maintenance' services as 'Manufacturing' or 'Processing of Goods' to claim Qualifying Activity status.

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