In accordance with number 2 of Corporate Income Tax Code, Art 43, the expenses listed below are considered company expenses of the tax period and are therefore deductible up to the limit of 15% of personnel expenses including remunerations, wages or salaries for the period of taxation:
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(a)ÌýÌýÌýÌý contributions to accident insurance, life insurance, illness or health insurance, and contributions to
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Web page updated on 17 Mar 2025 15:06