Complete the PIT IP attachment

Joita97009

Wants to settle the income he achieved as part of R&D activities and the production of qualified IP. Mr. Robert's total income for the last year is    of which   is income from qualified IP. In this income the income from one qualified IP copyright to a computer program amounted to   and the costs of qualified IP -   these are the same costs that were previously used to calculate the Nexus indicator . Here is an example of how Mr. Robert should correctly In part A enter the taxpayer's data.

Robert IP BOX relief for developers Part B. . is intended to declare the type and number of eligible rights. Mr. Robert philippines photo editor created one "copyright to the computer program" so next to it in field .  he enters the number . IP BOX relief for developers In part C in field . -   as the sum of income from eligible rights in field . -   as the sum of costs of obtaining revenues related to eligible rights Field . shows the amount of qualified income which is the product of the income from qualified IP and the Nexus indicator. In the case of Mr. Robert it will be.



In field .  Mr. Robert will enter   because his entire income from qualified rights is subject to tax  should also be entered in field .  because the entrepreneur d t suffer any loss on eligible property rights. IP BOX relief for developers Parts D and E do t apply to Mr. Robert so he leaves them blank. In part F in In field .  Mr. Robert will enter the amount of the tax base .   . IP BOX relief for developers In part H in field . shows tax . the tax base is multiplied by.