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Practical manual for Income Tax 2021.

Chapter 9. Returns on economic activities in objective estimation (II) (Agricultural, livestock and forestry activities)

  1. Concept and scope of application
  2. Determination of net income
  3. Determination of Total Reduced Net Return
  4. Practical case
  5. Appendix: List of natural products, services and accessory activities carried out by farmers, ranchers and owners of forestry activities and performance indices applicable in fiscal year 2021