Renting and leasing of other machinery, equipment and tangible goods

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

While ISIC 7730 includes Qualifying Activities like leasing of aircraft and ships, general machinery leasing to Mainland persons is treated as Excluded Income. Forensic focus is on the 'Place of Use' of the tangible asset and whether the lease contains a transfer of risk/reward profile indicative of a financial service.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f) and Article 3

Audit Red Flag

Mischaracterizing 'Finance Leases' as 'Operating Leases' to bypass the exclusion of 'Banking, Insurance, and Finance' activities.

28 licensable activities under this classification

Accounting & Office Machinery RentalNo external approval required

Agricultural Equipment & Machinery RentalNo external approval required

Aircraft & Requisites LeasingExternal approval required

Barges & Tugs CharterExternal approval required

Caravans RentingNo external approval required

Cargo Containers RentalNo external approval required

Construction Equipment & Machinery RentalNo external approval required

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