be qualified as

基本解释

We hereby apply to be qualified as a bidder for The Ritz Carlton Shenzhenproject in Shenzhen.
在此我们申请成为深圳星河丽思卡尔顿酒店项目合格的投标人。
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The original enterprise is transferred or sold (auctioned) as a whole, but continues to exist and be qualified as an independent taxpayer.
原有企业整体转让出售（拍卖），原有企业仍继续存在并具备独立纳税人资格的。
The related expenses incurred for the transfer of technology will not be qualified as tax deduction items unless the corresponding contract is approved by the relevant authorities.
未经中国主管部门批准的技术转让合同，其所支付的费用不得作为技术转让费给予免税，而应按照一般劳务费适用有关税务处理规定。

The fact that those undertakings were given some time ago, and thus may be qualified as "legacy", is surely irrelevant?
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The current qualified dividend rates will be taxed as ordinary income.
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