Animal production

Primary animal production (ISIC 014) is classified as an extractive/primary industry. Under MD 229 of 2025, income from primary production is generally excluded from 'Qualifying Income' unless the activity is transformed into a secondary manufacturing process (e.g., ISIC 10) within a Designated Zone. Forensic focus is on the point of sale: raw biological assets vs. processed goods.

Audit Red Flag

Recharacterization of raw livestock sales as 'Manufacturing and Processing' to illicitly claim the 0% rate

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