Form of taation Annual health insurance contribution basis Ta according to the ta scale In the annual basis of the health premium dimension there will be income from business activity determin as the difference between revenues and ta ductible costs after ruc the social contributions paid unless they were in the costs Flat ta Flat-rate income ta The annual basis for the health insurance contribution is determin bas on the amount of income the paid social security contributions. When determining the annual basis.
For health insurance contributions there is a certain category of income and costs that are not includ in this basis. Income and philippines photo editor costs that are not includ in the annual health insurance contribution base: Revenues not subject to income ta for eample on the basis of regulations on the discontinuation of ta collection. For eample this may apply to cancel financial subsidies grant from PFR under the Financial Shield program in connection with COVID- for which ta collection has been discontinu.
Revenues and costs generat during the period of suspension of business activity. For eample income from the sale of a fi asset during the suspension period will not be in the basis for calculating the health contribution. The so-call fi costs incurr during this period cannot also be taken into account Revenues obtain for the months in which entrepreneurs were eempt from paying a health contribution under the health law. Detail information on this subject can be found in the link publication Relief for bad debts Bad debts.
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