Estimation method in personal income tax
The determination of the returns on economic activities will be carried out, in general, by the direct estimation method , admitting two modalities, the normal and the simplified .
The objective estimation method of returns for certain economic activities will be applied, in accordance with the terms established by regulation.
Taxpayers will apply one of the above methods taking into account the limits of application and the rules of incompatibility, waiver and exclusion established by regulation.