Funeral and related activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9603 constitutes personal services provided to natural persons. Under Ministerial Decision No. 229, income from transactions with natural persons is an Excluded Activity unless specifically listed as a Qualifying Activity. Funeral services do not meet the criteria for Qualifying Activities and are subject to the standard 9% rate if the Free Zone Person's non-qualifying revenue exceeds the de minimis threshold.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(j)

Audit Red Flag

Misclassification of body transportation and storage as 'Logistics' or 'Warehousing' to attempt 0% Qualifying Income treatment.

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