8.1. General tax base and savings tax base

The taxpayer's income will be classified as general income or savings income.

According to the classification of income, the taxable base will be divided into two parts: general tax base and savings taxable base

1. 8.1.1. General tax base
2. 8.1.2. Offsetting negative items in the general tax base
3. 8.1.3. Savings tax base
4. 8.1.4. Offsetting negative items in the savings tax base
5. 8.1.5. Compensation rules in joint taxation