Skip to main content
Practical Income Manual 2022.

Chapter 3. Earned income

  1. Subject
  2. Estimated performance of work and related operations
  3. Earned incomes in kind
  4. Tax consideration of per diems and allowances for travel expenses
  5. Net income from the work to be integrated into the tax base
  6. Individualization of work performance
  7. Temporary imputation of work income
  8. Practical case