Other food service activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 5629 typically involves contract catering and food service for transportation. Under Ministerial Decision No. 229 of 2025, these are categorized as 'Excluded Activities' if they constitute a retail activity (sale to end consumers) or are provided to non-Free Zone persons. Forensic focus is on the 'End-User' test to determine if the service is a B2B qualifying service or a non-qualifying retail-equivalent service.

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Legal Reference

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

Audit Red Flag

Misclassification of retail-facing food services as 'Qualifying Services' to related parties to bypass the 5% de minimis threshold.

2 licensable activities under this classification

Catering ServicesExternal approval required

Ship ChandlersExternal approval required

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