Protection impose on influencers

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Except for the income list in Art. , , a and c and income from which tax collection was waiv pursuant to the provisions of the Tax Ordinance. However, pursuant to Art. section point of the PIT Act, the source of revenue is paid disposal, subject to section : a real estate or parts thereof and shares in real estate, b cooperative ownership right to a residential or commercial premises and the right to a single-family house in a housing cooperative, c perpetual usufruct of land, d other things.

The paid disposal does not take place in the course of business activity and was made in the case of paid disposal of real estate and philippines photo editor property rights specifi in point ac - before the expiry of five years, counting from the end of the calendar year in which the purchase or construction took place, and other items - before the expiry of half a year, counting from the end of the month in which the purchase took place; in the case of an exchange, these periods apply to each person making the exchange. In turn, the provision of Art. of the PT Act, income from property rights includes in particular income from copyrights and relat rights within the meaning of separate provisions, rights to inventive designs.




Rights to the topography of integrat circuits, trademarks and decorative designs, including the sale of these rights against payment. . The above enumeration of property rights is open, as evidenc by the wording "in particular" us by the legislator. The adoption by the legislator of an open catalog of these revenues allows for including in this category all other revenues from property rights, including the paid disposal of property rights, such as expenses incurr for the purchase of a house locat on someone else's land.