ISIC 2592 falls under 'Manufacturing of goods or materials'. Forensic audit focuses on whether the 'substantial transformation' occurs within the Free Zone and if the Core Income Generating Activities (CIGA)—specifically the operation of specialized machinery and quality control—are performed by the Free Zone Person's own employees.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)
Audit Red Flag
Outsourcing the core machining or chemical treatment processes to a Mainland UAE sub-contractor while claiming 0% tax on the final invoice.
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