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Practical manual for Income Tax 2019.

Chapter 3. Earned income

  1. Subject
  2. Estimated performance of work and related operations
  3. Earned incomes in kind
  4. Tax consideration of travel expenses and allowances
  5. Net income from work to be included in the tax base
  6. Individualization of work performance
  7. Temporary imputation of work income
  8. Practical case