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Form 100. 2018 Personal Income Tax return

Tax deductible taxes

Non-state taxes and surcharges, tax contributions, fees, surcharges and special state contributions that are not legally chargeable, provided that they affect the incomes counted or the production of the same and are not of a penalty nature.

Tax deductible, for example, Economic Activities Tax (IAE) and Property Tax (IBI), which are charged on elements used for the activity.

Under no circumstances are penalties, surcharge of the prize draw and surcharge for filing late tax return-settlements and self-assessments deductible.