Research and experimental development on natural sciences and engineering

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 7210 constitutes a Qualifying Activity under R&D provisions. Forensic audit focus is on the 'Nexus Ratio' calculation; specifically, ensuring that outsourced R&D to foreign or related parties is excluded from the numerator of the qualifying expenditure fraction to prevent artificial inflation of 0% tax benefits.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)

Audit Red Flag

Commingling of R&D service fees with IP royalties without distinct cost-center accounting for 'Qualifying Expenditure' ratios.

12 licensable activities under this classification

Development of Control System, Command, and ControlExternal approval required

Development of Missile Technology and Weapons SystemsExternal approval required

Environmental Consultants & StudiesExternal approval required

Geophysical & Geological Studies & ServicesNo external approval required

Pharmaceutical Researches & StudiesExternal approval required

Renewable Energy Engineering ConsultancyNo external approval required

Research & Experimental Development On Natural ScienceNo external approval required

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