Podcast
Questions and Answers
What type of professionals are subject to the tax on non-commercial professions profits?
What type of professionals are subject to the tax on non-commercial professions profits?
- Exclusively those practicing independently (correct)
- Any professional regardless of supervision
- Only those working in real estate
- Only those working under supervision of others
Under what condition are revenues of non-commercial and free professions subject to the tax?
Under what condition are revenues of non-commercial and free professions subject to the tax?
- The revenue should be achieved as a result of teamwork
- The revenue should be realized outside the center of the profession activity
- The revenue should be realized at the center of the profession activity (correct)
- The professional should work under the supervision of others
What type of revenues are subject to tax as non-commercial profits?
What type of revenues are subject to tax as non-commercial profits?
- Revenues from real estate
- Revenues from commercial professions
- Revenues from any source not mentioned in the 4 specified sources (correct)
- Revenues from intellectual property rights
Who can sell or exploit intellectual property rights to generate revenues subject to tax?
Who can sell or exploit intellectual property rights to generate revenues subject to tax?
Which type of professionals are exempt from the tax on non-commercial professions profits?
Which type of professionals are exempt from the tax on non-commercial professions profits?
True or false: Tax on non-commercial professions profits is imposed on individuals working under the supervision of others?
True or false: Tax on non-commercial professions profits is imposed on individuals working under the supervision of others?
True or false: Revenues of non-commercial & free professions must be realized in the center of the professional's activity to be subject to tax?
True or false: Revenues of non-commercial & free professions must be realized in the center of the professional's activity to be subject to tax?
True or false: Intellectual property holders' revenues are always exempt from tax?
True or false: Intellectual property holders' revenues are always exempt from tax?
True or false: Any profession or activity subject to tax as non-commercial profits falls under the 4 mentioned sources in art. No.6?
True or false: Any profession or activity subject to tax as non-commercial profits falls under the 4 mentioned sources in art. No.6?
True or false: Non-commercial professions profits tax applies to all types of professionals, including those in commercial and real estate sectors?
True or false: Non-commercial professions profits tax applies to all types of professionals, including those in commercial and real estate sectors?
