Manufacture of fluid power equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 2812 involves the production of hydraulic and pneumatic components. Under the UAE CT regime, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic audit focuses on the 'Substantial Transformation' test; if the value-add or technical change is negligible, the income may be re-characterized as 'Excluded' trading income, especially if the end-users are Mainland UAE entities.

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Legal Reference

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

Audit Red Flag

Misclassification of 'simple assembly' or 'packaging' as 'manufacturing' to bypass the Excluded Activity of Distribution/Trading with Mainland persons.

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