Financial leasing

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Financial leasing is categorized as a Qualifying Activity under the 'Financing and Leasing' head. Forensic auditors will scrutinize the 'Core Income Generating Activities' (CIGA), specifically the negotiation of terms, the management of the lease, and the assumption of credit risk. If the activity is deemed 'Banking' or 'Insurance' without the specific regulatory carve-outs, it may be reclassified as an Excluded Activity.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Operating Leases' as 'Financial Leases' to claim the 0% rate when the substance of the contract does not transfer substantially all risks and rewards of ownership (IFRS 16 non-compliance).

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