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An architect inquires whether professional fees should be declared based on the accrual or cash basis. The DGT rules that the accrual basis must be applied in accordance with Corporate Tax regulations.
Question raised: Temporal imputation of the aforementioned income.
Income from economic activities is imputed in the tax period in which it accrues, in accordance with accounting regulations. As the professional has not opted for the cash basis criterion, fees must be imputed to the period in which they accrue. Likewise, withholdings must be imputed to the same tax period as the income from which they were deducted.
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