Sovereign Verdict
QUALIFYING
Statutory ISIC
0164
Regulatory Activity Scope
Seed processing for propagation
"Activity falls under 'Manufacturing or processing of goods or materials'. Forensic audit will verify the 'substantial transformation' of raw agricultural output into propagation-ready seeds to ensure it is not a conduit for non-qualifying distribution income."
Forensic Audit Red Flag
Re-characterization of 'pure trading' (Excluded Activity) as 'processing' where no significant physical cleaning, grading, or chemical treatment occurs
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)
Nexus Requirement
Physical operations must be located within a Designated Zone with valid MOCCAE environmental and industrial permits
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX