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Practical manual for Income Tax 2023.
Chapter 3. Earned income
Net income from work to be included in the tax base

Practical manual for Income Tax 2023.

Phase 2: Determination of net income

Regulations: Article 19 Law Income Tax

Deductible expenses of article 19 of the Personal Income Tax Law
In particular, analysis of the expenses of article 19.2.f) of the Personal Income Tax Law

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Updated webpage: March 15, 2024