Post by account_disabled on Nov 9, 2023 3:14:11 GMT
Section point of the Act is possible only in the event of transfer of ownership of the invention. Meanwhile, the rationalization project is not an invention in the light of the provisions of the Industrial Property Law Act. This is clear from the wording of the above-quot Art. section of the Act - Industrial Property Law, which states that an entrepreneur may consider as a rationalization project, within the meaning of the Act, any usable solution that is not a patentable invention, utility model, industrial design or topography of an integrat circuit.
The content of this provision, as well as other provisions of the Act - Industrial Property Law, in no way allow for philippines photo editor equal classification of inventions and rationalization projects under the provisions of Art. section point of the Personal Income Tax Act. In this situation, the costs of obtaining income should be calculat in accordance with the general principles referr to in Art. section above Act. Taking into account the above-mention legal provisions and the future event present in the application.
It should be stat that the remuneration paid to the Applicant's employees who, as part of their duties, develop rationalization projects should be includ in income from employment under Art. section of the Personal Income Tax Act. The % tax ductible costs will not apply to the remuneration paid to employees pursuant to Art. section point of the Personal Income Tax Act, because they apply only in the event of transfer of ownership of the invention. A similar position was present in the individual interpretation of the Director of the Tax Chamber in Poznań of July.
The content of this provision, as well as other provisions of the Act - Industrial Property Law, in no way allow for philippines photo editor equal classification of inventions and rationalization projects under the provisions of Art. section point of the Personal Income Tax Act. In this situation, the costs of obtaining income should be calculat in accordance with the general principles referr to in Art. section above Act. Taking into account the above-mention legal provisions and the future event present in the application.
It should be stat that the remuneration paid to the Applicant's employees who, as part of their duties, develop rationalization projects should be includ in income from employment under Art. section of the Personal Income Tax Act. The % tax ductible costs will not apply to the remuneration paid to employees pursuant to Art. section point of the Personal Income Tax Act, because they apply only in the event of transfer of ownership of the invention. A similar position was present in the individual interpretation of the Director of the Tax Chamber in Poznań of July.