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Objective assessment: seat count

Consultation: 

What is meant by “seats” for the purposes of calculating this module?

Short response: 

“Seats” means the number of places shown on the vehicle’s technical inspection card (ITV), excluding the driver’s seat and the tour guide’s seat.

Long response: 
For an extended response is required to use EasyTax
Normative: 
Personal income tax Instruction 2.1, phase 1, rule 12 of the Ministerial Orders.
ID: 
125794