Manufacture of refined petroleum products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

While 'Extractive Activities' are excluded under Article 7 of the CT Law, the 'Manufacture of refined petroleum products' is classified as a Qualifying Activity under the 'Manufacturing of goods or materials' category. Forensic focus is on the 'Transformation' threshold—ensuring the process results in a new product with a different HS Code to avoid being reclassified as mere trading or extraction support.

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Legal Reference

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

Audit Red Flag

Inappropriate allocation of costs between 'Extractive' (Excluded) and 'Refining' (Qualifying) business segments to artificially inflate 0% taxable income.

4 licensable activities under this classification

Asphalt & Paving Materials ManufacturingExternal approval required

Chlorinated Paraffin Oil ManufacturingExternal approval required

Grease & Lubricants ManufacturingExternal approval required

Lubricants & Grease RefillingExternal approval required

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