Other information technology and computer service activities

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 6209 is a residual category. Under MD 229 of 2025, the FTA will apply a 'substance-over-form' test to ensure the activity does not constitute 'Consultancy' or 'Professional Services' provided to natural persons, which are excluded. Forensic focus will be on the physical location of the servers and the technical staff performing the CIGA.

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Legal Reference

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

Audit Red Flag

Misclassification of 'IT Consulting' (Excluded Activity) as 'Technical Support' (Qualifying Activity) to bypass the 9% tax on mainland-sourced revenue.

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