These doubts in a decision of seven

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Providing football sports services can be settled according to the rules of commercial activities, that is, choosing the best form of tax - one-off, general rules or flat tax, and settling the actual costs incurred. Income from engaging in sports and providing sports services As stated in the Personal Tax Explanation by the Director of the National Tax Information Service... Reference No. - -... Until recently, there were doubts about the extent to which the term income from sports activities was mentioned in Art. The main point of the law is indirectly art.

Paragraph Essentials of VAT Law. The Supreme Administrative Court explicitly addressed judges in June, reference philippines photo editor number: / First of all, it is important to emphasize that, according to the Supreme Administrative Court, …the legislator defined this type of income as engaging in sports income, rather than the income of the athlete. He therefore linked the description of the income to the conduct from which it arose, rather than to the characteristics of the taxpayer earning the income.  



The above explanation is consistent with the above-mentioned decision of the Supreme Administrative Court, Income from Sports Refers to the income gained from engaging in and committing to exercise and gaming activities for the purpose of improving physical fitness. And this activity - due to the desire to compete and achieve good results - may be organized and continuous. However, its inherent, The complete characteristic is not the aim of making a profit and making it a permanent source of income.