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Practical Guide to Income Tax 2019.
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Determination of reduced net income
Phase 1: Determination of prior net performance
Quantification of the number of units employed, used or installed in the activity of the different signs or modules
"Salaried Personnel" module

Practical Guide to Income Tax 2019.

Example: Determination of the number of units of the "salaried personnel" module used in the activity

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Updated webpage: 19/October/2023