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Practical manual for 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
"Non-salaried staff" module

Practical manual for Income Tax 2019.

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

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Updated webpage: 19/October/2023