This Decision, implementing Cabinet Decision No. 100 of 2023, specifies the updated list of Qualifying and Excluded Activities for Qualifying Free Zone Persons (QFZPs). It notably expands the definitions for 'Qualifying Commodities' and 'Trading of Qualifying Commodities' in Articles 1 and 2 to include structured financing. The Decision reaffirms the de minimis requirements in Article 3 and clarifies in Article 5 that QFZP status requires meeting conditions under Corporate Tax Law and preparing audited financial statements per Ministerial Decision No. 84 of 2025. It formally repeals the preceding Ministerial Decision 265 of 2023.