Taxpayers
Income tax covers:
- Profits from industrial, commercial and non-commercial professions.
- Salaries, wages and related benefits.
- Income from movable capital.
The tax covers profits from commercial, industrial and craft professions and establishments, profits from liberal professions, and the profit of any activity generating income, unless:
- It is subject to another specific income tax, for example: rental income.
- The law expressly provides for permanent or temporary exemption.