Other personal service activities

ISIC 960 encompasses services provided to natural persons (e.g., laundry, beauty, physical well-being). Under the UAE Corporate Tax framework for Qualifying Free Zone Persons, providing services to natural persons is an Excluded Activity. Income from these activities is subject to the 9% rate unless it falls within the de minimis threshold (lower of 5% of total revenue or AED 5 million).

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Misclassification of B2C (Business-to-Consumer) revenue as B2B to attempt to bypass the 'Excluded Activity' status of personal services.

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