A sale to a customer outside the country — is it always qualifying income?
التساؤل
If I sell to a customer based outside the country, is that enough for the income to qualify for the 0% rate?
الإجابة
No, not automatically. The more precise test is who the «beneficial recipient» of the goods or service actually is, and their true location — not merely the customer's billing address. If the goods or service are actually consumed or used inside the country (even by a foreign contracting entity), the income may not qualify.
This means classifying income requires a transaction-by-transaction review, not a blanket rule for every overseas customer. At RASEEKH, we examine each revenue line before classifying it as qualifying income in your return.