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Practical guide to 2020 Income Tax.
Chapter 8. Earnings from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry activities)
Determination of reduced net yield
Phase : Determination of the net performance of modules

Practical guide to 2020 Income Tax.

2. General correction indices

The general correction rates are as follows:

Corrective index for small businesses
Seasonal corrective index
Excess correction index
Corrective index for starting new activities
Rules for applying the correction indices: Order of application and incompatibilities

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Updated webpage: 16/March/2023