Manufacture of computers and peripheral equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the process isn't merely a conduit for the 'Distribution of Goods' from a non-Designated Zone, which would trigger the 9% rate on non-qualifying income if the de minimis threshold is breached.

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Legal Reference

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

Audit Red Flag

Recharacterization of 'simple assembly' or 'kitting' as 'manufacturing' where no substantial transformation of raw materials or components occurs.

3 licensable activities under this classification

Computer AssemblingExternal approval required

Printers Cartridges AssemblyExternal approval required

Scanners ManufacturingExternal approval required

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