Under MD 229 of 2025, ISIC 6311 is categorized under 'Software Development and IT Services'. Forensic audit focus is on Core Income Generating Activities (CIGA), specifically ensuring that servers are either physically located in the Free Zone or the management/operation of the cloud infrastructure is conducted by Free Zone employees to satisfy the substance test.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Paragraph 1(h)
Audit Red Flag
Misclassification of 'Digital Services' provided to end-consumers (B2C) as 'Data Processing' (B2B) to circumvent the Excluded Activity status of retail services.
12 licensable activities under this classification
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