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A taxpayer with agricultural and commercial activities asks whether instalment payments are required and how to calculate the non-waged workforce module. The DGT responds that instalment payments may be exempted if 70% of previous agricultural income was subject to retention, and that the non-waged workforce module must be adjusted for multiple activities.
Taxpayers engaged in agricultural and commercial activities may avoid instalment payments if a significant portion of their agricultural income was previously subject to retention, and must revise their non-waged workforce module to reflect their diversified activities.
The tax team reviews your specific situation.
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