This is also the amount he pa on the income from qualified IP A preferential rate of can be applied to this income so the tax is . Therefore Mr. Robert has an overpayment of IP BOX and indivual interpretation As you can see although the tax relief itself is quite simple the issue of who can use the IP BOX and how to qualify the costs may be difficult fields and include any additions and deductions field is used to enter the tax to be pa.
The amount from item is added or subtracted respectively the amounts from fields and . Mr. Robert philippines photo editor d t have any additions or deductions therefore his tax to be pa is . IP BOX relief for developers Conclusion Mr. Robert is taxed on a straight-line basis. Therefore he pa all monthly tax advances in the same amount.
This was admitted to some extent by the Ministry of Finance when it issued extensive tax explanations of pages . Unfortunately they do t solve many doubts which is why programmers commonly request indivual interpretations to make sure whether their work actually allows them to benefit from the relief and which expenses they can settle as costs. You can also use the help of a tax advisor specializing.