Renting and leasing of other machinery, equipment and tangible goods
Mixed · depends on counterparty
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
While ISIC 7730 includes Qualifying Activities like leasing of aircraft and ships, general machinery leasing to Mainland persons is treated as Excluded Income. Forensic focus is on the 'Place of Use' of the tangible asset and whether the lease contains a transfer of risk/reward profile indicative of a financial service.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f) and Article 3
Audit Red Flag
Mischaracterizing 'Finance Leases' as 'Operating Leases' to bypass the exclusion of 'Banking, Insurance, and Finance' activities.
28 licensable activities under this classification
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