Public order and safety activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8423 encompasses sovereign functions (police, fire, courts). Under the UAE CT framework, these are generally performed by 'Exempt Persons' (Government Entities). If performed by a private Free Zone Person, they are not listed as 'Qualifying Activities' under the Free Zone regime, thus income is treated as taxable at 9% if it exceeds the de minimis threshold. Forensic focus is on the distinction between commercial security services and delegated public safety functions.

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Legal Reference

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

Audit Red Flag

Private security firms attempting to claim 'Government Controlled Entity' status under Article 4 without a formal Cabinet Decision listing.

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