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Practical manual for Income Tax 2024. Part 1
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 2024. Part 1

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 18, 2025