General public administration activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8411 covers sovereign and regulatory functions (legislative, executive, judicial). Under the UAE Corporate Tax framework, these are typically performed by 'Government Entities' which are Exempt Persons. If performed by a Free Zone Person, it is classified as an 'Excluded Activity' because it does not fall under the exhaustive list of 'Qualifying Activities' and involves the exercise of regulatory power rather than commercial trade.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1; Federal Decree-Law No. 47 of 2022, Article 4.

Audit Red Flag

Re-characterizing private sector management consulting or BPO services as 'Public Administration' to attempt to qualify for Government Entity exemptions under Article 4.

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