The provision of section point

Afrinrubi

The creator of the rationalization project accepted for use by the entrepreneur has the right to remuneration specified in the regulations referred to in Art. section , in force on the day of submitting the project, unless the regulatioregulations, which means that the entrepreneur may include additional regulations. The right to authorship of the More importantly, the claim for payment of remuneration arises from the creator's side and arises on the terms set out in the regulations. IMPORTANT - the remuneration obtained for the acceptance of a rationalization project for use by an entrepreneur cannot be considered as income from property rights referred to in Art. of the Act of July.

On personal income tax hereinafter referred to as the PIT Act . Taxation of remuneration for accepting for use a rationalization project created as part of employee duties. All important regulations are included in the phone number list Personal Income Tax Act: Pursuant to Art. section of the Personal Income Tax Act, all types of income are subject to income tax, except for the income mentioned in Art. , , a and c and income from which tax collection was waived pursuant to the provisions of the Tax Ordinance. Pursuant to art. section of the Personal Income Tax Act, income from a source of revenue, if the provisions of Ado not provide otherwise, is the surplus of the sum of revenues from.



This source over the costs of obtaining them achieved in the tax year. If the costs of obtaining exceed the sum of revenues, the difference is a loss from the source of revenue. In turn, in the content of art. section of the PIT Act, regulates and determines the sources of revenue. In point , the legislator mentioned the service relationship, employment relationship, including cooperative employment relationship, membership in an agricultural production cooperative or other cooperative engaged in agricultural production, outwork, retirement or disability pension. Pursuant to Art. section of the Personal Income Tax Act, subject to Art. ns issued later are more favorable to the creator.shall apply accordingly. Therefore, the creators of entitled to remuneration and the right to authorship of a given project.