Treatment and disposal of hazardous waste

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 3822 qualifies as 'Processing of goods or materials' under the Qualifying Activity framework. However, income derived from Mainland UAE waste generators is treated as Non-Qualifying Income unless the waste is physically moved to a Designated Zone for processing and the 'De Minimis' threshold is not breached. Forensic auditors will scrutinize the 'Waste Manifest' chain of custody to determine the geographic source of revenue.

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Legal Reference

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

Audit Red Flag

Reclassification of 'Mainland-sourced waste' disposal fees as 'Free Zone services' to bypass the 9% tax on domestic source income.

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