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Practical manual for Income Tax 2019.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base
Reductions for contributions and contributions to social security systems

Practical manual for Income Tax 2019.

Common rules applicable to contributions to social security systems

Tax regime for benefits received and advance disposal of consolidated rights
Example: contributions to social security systems
Limits and excess contributions

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Updated webpage: March 16, 2023