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Form 100. Personal Income Tax Return Declaration 2017
7. Fill in Income Tax return (I)
7.5. Earnings from economic activities
7.5.3. Objective estimation regime (except agricultural, livestock and forestry activities)

Form 100. Personal Income Tax Return Declaration 2017

7.5.3.9. General reduction

The positive net return calculated in accordance with the provisions of the preceding paragraphs may be reduced by 5%.

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Updated webpage: 04/April/2023