Which is not a patentable invention,
Types of solutions considered as rationalization projects; defining who can submit rationalization projects; determining how to deal with submitted projects; defining the rules for remunerating creators. Granting rights to the creators of rationalization projects is possible on the basis of regulations adopted by the entrepreneur. In the absence of such regulations, it is possible to contractually regulate the relations Pursuant to Art. section of the PIT Act.Tax deductible costs are costs incurred in order to generate revenue or maintain or secure a source of revenue, with the exception of the costs listed in Art. . So how do the above regulations of the Personal Income phone number list Tax Act compare with the regulations governing rationalization projects In accordance with the individual interpretation of February , of the Director of the National Tax Information, no Taking into account the above-mentioned applicable provisions of the Personal Income Tax A.
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It should be stated that the application of costs at the rate of %, in accordance with Art. section point of the Act is possible only in the event of transfer of ownership of the invention. Meanwhile, the rationalization project is not an invention in the light of the provisions of the Industrial Property Law Act. This is clear from the wording of the above-quoted Art. section of the Act - Industrial Property Law, which states that an entrepreneur may consider as a rationalization project, within the meaning of the Act, any solution suitable for use,utility model, industrial design or topography of an integrated circuit.
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