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Post by joita9865 on Oct 25, 2023 22:14:22 GMT -8
In that it lists a closed catalog of sources of income, the receipt of which by the taxpayer should be treated as an activity performed by him personally. Therefore, in accordance with the provisions of Art. of the Personal Income Tax Act, for income from activities performed personally, referred to in Art. section point , it is considered income from personally performed artistic, literary, scientific, coaching, educational and journalistic activities, including participation in competitions in the field of science, culture and art as well as journalism. Income from participation in research and experiments conducted by entities creating the higher philippines photo editor education system and education, as well as income from practicing sports, sports scholarships awarded on the basis of separate regulations and judges' income from conducting sports competitions; income from clergy activities obtained under a title other than an employment contract; revenues from the activities of Polish arbitrators participating in arbitration processes with foreign partners; revenues received by persons performing activities related to the performance of social or civic duties, regardless of the manner of appointing these persons, including compensation for lost earnings. With the exception of the revenues referred to in point ; revenues of persons to whom a state or local government or administrative body, a court or a prosecutor, pursuant to the relevant provisions, commissioned the performance of specific activities, in particular the revenues of experts in court, investigative and administrative proceedings and payers, subject to Art.
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