Retail sale of cultural and recreation goods in specialized stores

Retail sale of goods is explicitly defined as an Excluded Activity. Under the Qualifying Free Zone Person regime, income from the retail sale of cultural and recreation goods to the public (natural persons) or for end-consumption is taxed at the 9% statutory rate, regardless of the entity's location in a Designated Zone.

Audit Red Flag

Artificial fragmentation of retail invoices to mimic wholesale distribution volumes to non-natural persons.

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