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Practical manual for Income Tax 2023.

Determination of net income

  1. Introduction: scheme
  2. Phase 1: Determination of prior net performance
  3. Phase 2: Determination of reduced net income
  4. Phase 3: Determining the net yield of modules
  5. Phase 4: Determination of the net performance of the activity
  6. Phase 5: Determination of the reduced net return on the activity