Sawmilling and planing of wood

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1610 constitutes 'Manufacturing of goods or materials' under the Qualifying Activity framework. Forensic audit will focus on the 'Substantial Transformation' test; if the entity merely buys and sells wood without sawing or planing, the income is treated as non-qualifying. Depreciation schedules for heavy machinery (saws, kilns) are primary evidence of substance.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of pure timber trading (Excluded Activity) as 'planing' or 'processing' (Qualifying Activity) without sufficient physical transformation occurring on-site.

2 licensable activities under this classification

Plywood ManufacturingNo external approval required

Sawmilling & Planning Of WoodNo external approval required

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