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A query was raised regarding whether a joint ownership entity formed to operate a bar must be taxed under the income attribution regime. The DGT ruled that if the entity carries out an economic activity while assuming business risk, the returns are attributed to the individual members.
Question posed: Whether the co-owners must be taxed under the income attribution regime for Personal Income Tax.
Entities under the income attribution regime are not taxpayers of Personal Income Tax, but rather groupings that attribute income to their members. For returns to have the nature of economic activities, the entity must organize its own means of production or human resources. Likewise, the co-owners must assume the risk of the business undertaking and the activity must be capable of being carried out by the entity in accordance with specific regulations. Returns are attributed according to agreements or, in their absence, in equal shares.
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