Calculation method of the taxable base of the tax for small and medium-sized companies and professionals by applying signs, indices, modules, or coefficients. This is the system used for individuals who carry out an economic activity, i.e., self-employed workers, to pay taxes on their income, while for companies, or legal entities, the corporate tax (CT) is applied.
« Back to Glossary IndexObjective Estimation System of the Taxable Base
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