Post by account_disabled on Dec 3, 2023 3:44:25 GMT -5
There is money and monetary values received or made available to the taxpayer in the calendar year, as well as the value of benefits received in kind and other gratuitous benefits, cf. section ; The monetary value of other free services is determined if the subject of the service are services falling within the scope of the business activity of the person providing the service - according to prices applicable to other recipients; if the subject of the services are purchased services - at purchase prices.
If the subject of the services is the provision of premises or a building - at the equivalent of the rent that would be due in the event of concluding a lease agreement for this premises or building; in other cases - based on market prices used for the photo editing servies provision of services or making available items or rights of the same type and species, taking into account in particular their condition and degree of wear and tear, cf. section a . For revenues from other sources referred to in Art. paragraph point of the Personal Income Tax Act.
In particular amounts paid after the death of a member of an open pension fund to a person indicated by him or to a member of his immediate family, within the meaning of the provisions on the organization and operation of pension funds, amounts obtained as a refund from an individual account retirement security and payments from an individual retirement security account, including those made to the entitled person in the event of the saver's death, cash benefits from social insurance, alimony, scholarships, benefits received under a harvest assistance agreement, grants and subsidies other than those mentioned in Art.
If the subject of the services is the provision of premises or a building - at the equivalent of the rent that would be due in the event of concluding a lease agreement for this premises or building; in other cases - based on market prices used for the photo editing servies provision of services or making available items or rights of the same type and species, taking into account in particular their condition and degree of wear and tear, cf. section a . For revenues from other sources referred to in Art. paragraph point of the Personal Income Tax Act.
In particular amounts paid after the death of a member of an open pension fund to a person indicated by him or to a member of his immediate family, within the meaning of the provisions on the organization and operation of pension funds, amounts obtained as a refund from an individual account retirement security and payments from an individual retirement security account, including those made to the entitled person in the event of the saver's death, cash benefits from social insurance, alimony, scholarships, benefits received under a harvest assistance agreement, grants and subsidies other than those mentioned in Art.