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Practical manual for Income Tax 2019.
Chapter 12. Integration and compensation of revenue
Rules for integration and compensation of income

Practical manual for Income Tax 2019.

Integration and compensation of income in the general tax base

Phase 1. Integration and compensation of income obtained in the tax period
Phase 2. Compensation of negative items pending from previous years
Summary table of integration and compensation of income in the general tax base

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Updated webpage: 17/October/2023