Sewerage

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 3700 covers the operation of sewer systems and treatment facilities. Under MD 229 of 2025, income is Qualifying only if the activity is strictly defined as 'Processing of Waste' and the customer is a FZ Person. If the service is provided to the Mainland or involves 'Distribution of Water' (often bundled), it triggers Excluded Activity status under the utility provision clauses.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f) and Article 3, Clause 1(j)

Audit Red Flag

Misclassification of 'Utility Distribution to Mainland' as 'Waste Processing' to illicitly claim the 0% rate on income derived from mainland customers.

4 licensable activities under this classification

Grease Traps Cleaning & Wastes RemovalExternal approval required

Sanitary Sewer Networks MaintenanceExternal approval required

From AED 600 (Ajman)

Sewage & Draining ServicesExternal approval required

Wastewater & Hazardous Liquids TreatmentExternal approval required

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