Repair of furniture and home furnishings

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Repair of furniture is categorized as a service activity provided to the local market. Under Ministerial Decision No. 229 of 2025, services provided to end-consumers (B2C) or non-qualifying services provided to mainland persons are treated as taxable income at the 9% rate, as they do not meet the criteria for 'Qualifying Activities' such as Manufacturing or Re-insurance.

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Legal Reference

Article 3, Clause 2 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to re-classify 'Repair and Restoration' (ISIC 9524) as 'Manufacturing' (ISIC Section C) to claim Qualifying Income status under the 0% regime.

3 licensable activities under this classification

Curtains Preparing & FixingNo external approval required

Furniture Repair & RefurbishingNo external approval required

Furniture UpholsteryNo external approval required

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