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Practical manual for Income Tax 2022.

Chapter 6. Income from economic activities. General issues

  1. Concept of income from economic activities
  2. Delimitation of the returns from economic activities
  3. Assets assigned to an economic activity
  4. Method and modalities of determining the net income of economic activities
  5. Accounting and registration obligations of taxpayers who carry out economic activities
  6. Criteria for the temporary allocation of the components of the net income of economic activities
  7. Individualization of the returns from economic activities