Freshwater fishing

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, primary production and extraction of natural resources are categorized as Excluded Activities. While 'Processing of Food' may be a Qualifying Activity, the actual act of freshwater fishing (ISIC 0312) remains subject to the standard 9% rate if the de minimis threshold is exceeded, as it does not constitute a Qualifying Activity for Free Zone Persons.

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Legal Reference

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

Audit Red Flag

Attempting to bundle 'extraction' (fishing) with 'processing' (manufacturing) to claim 0% on the entire value chain.

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