This decision originally defined the Qualifying and Excluded Activities for Qualifying Free Zone Persons (QFZPs) under Cabinet Decision 55 of 2023. It established criteria for activities such as manufacturing, logistics, and headquarter services, and set the de minimis threshold for non-qualifying revenue at the lower of 5% of total revenue or AED 5 million. The decision also mandated the preparation of audited financial statements for QFZPs. Although it became effective on 1 June 2023, this decision was subsequently repealed in its entirety and replaced by Ministerial Decision No. 265 of 2023.