Wholesale and retail trade and repair of motor vehicles and motorcycles

Wholesale trade of motor vehicles is a Qualifying Activity under 'Distribution of goods or materials'. However, retail trade (sale to end-users) and repair services are specifically categorized as Excluded Activities. Forensic audit must bifurcate revenue streams to ensure non-qualifying income does not breach the de minimis limit, which would disqualify the entire entity from the 0% regime.

Audit Red Flag

Revenue leakage from retail sales to end-consumers or walk-in repair services exceeding the 5% de minimis threshold.

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