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Practical manual for Income Tax 2021.

Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)

  1. Concept and scope of application
  2. Determination of reduced net income
  3. Determination of Total Reduced Net Return
  4. Practical Case
  5. Appendix: Annual returns per module unit before amortization applicable in fiscal year 2021