Manufacturing of glass (ISIC 2310) constitutes a Qualifying Activity. Forensic scrutiny will focus on the 'Physical Transformation' requirement; if the entity merely labels or packages imported glass, it fails the manufacturing definition and reverts to a 9% rate. Substance must include specialized machinery and technical staff on-site.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)
Audit Red Flag
Attributing income from mainland installation services or retail sales to the 0% manufacturing tax base.
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