Wholesale of electronic and telecommunications equipment and parts

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the framework of Ministerial Decision No. 229 of 2025, wholesale of electronics is categorized under 'Distribution of goods or materials'. Forensic audit focus is on verifying the 'Designated Zone' nexus and validating the counterparty's status as a reseller. Any retail-level activity or lack of physical inventory management within the DZ will trigger a reclassification to 9% taxable income.

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Legal Reference

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

Audit Red Flag

B2C transactions or sales to end-users disguised as wholesale, which fails the 'resale' condition required for the 0% rate on distribution activities.

2 licensable activities under this classification

Radar Equipment TradeExternal approval required

Satellite Receiving Equipment TradingNo external approval required

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