Consultation:
What is considered independent premises for the purposes of applying the personal income tax modules?
Short response:
Independent premises are premises with their own sales area for serving the public, even if they are located inside another premises, arcade or market. Premises that must be taxed under Rule 14.1(f)(h) of the Instructions for applying the rates of the Tax on Economic Activities are also considered independent premises.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical: Instruction 2.1, phase 1, paragraph 4 of the Ministerial Orders on objective assessment
Historical DGT ruling 1359-97, dated 24 June 1997
ID:
125763
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