Office administrative, office support and other business support activities

4 activity groups

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, ISIC 82 activities are generally non-qualifying when provided to third parties. They only achieve Qualifying Income status if they constitute 'Headquarter Services' or 'Administrative Services' provided specifically to Related Parties. Forensic audit will focus on the 'Related Party' nexus and the substance of management control.

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Legal Reference

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

Audit Red Flag

Reclassifying third-party Business Process Outsourcing (BPO) or call center revenue as 'Headquarter Services' to Related Parties to illicitly access the 0% rate.

Browse activity groups

ISIC 821

Excluded · 9% taxable

Office administrative and support activities

10 licensable activities

DZ required

ISIC 822

Mixed · depends on counterparty

Activities of call centres

2 licensable activities

DZ required

ISIC 823

Mixed · depends on counterparty

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