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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)
Determination of net income
Phase 1: Determination of prior net performance
c) Rules for calculating income corresponding to each type of product or service

Practical manual for Income Tax 2021.

4. Subsidies, aid and other transfers received

Current and capital subsidies
Special rules applicable to certain subsidies or aid

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Updated webpage: March 16, 2023