Repair of electrical equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under MD 229 of 2025, ISIC 3314 is categorized under 'Manufacturing or processing of goods or materials'. Forensic focus is on whether the repair constitutes a 'substantial transformation' or 'restoration to original specification' versus routine maintenance. If the service is provided to a Mainland person, it is only Qualifying if it meets the de minimis test or is performed for a QFZP as the beneficial owner.

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Legal Reference

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

Audit Red Flag

Re-characterization of 'Retail Repair' (Excluded) as 'Industrial Processing' (Qualifying) to circumvent the 5% de minimis threshold for Mainland-sourced income.

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