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Practical manual for Income Tax 2020.
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Determination of reduced net income
Phase 3: Determining the net yield of modules

Practical manual for Income Tax 2020.

2. General correction indices

The general correction indices are as follows:

Corrective index for small companies
Seasonal correction index
Excess correction index
Correction index for the start of new activities
Rules for the application of correction indexes: order of application and incompatibilities

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Updated webpage: March 16, 2023