This Regulation discusses natura and/or benefits along with their expense from the perspective of the giver or recipient, including the exceptions as well as the procedures for granting and calculating natura and/or benefits.

The following sections will delve into the details of these topics, shedding light on the regulations and guidelines for handling and assessing income derived from such compensation or remuneration. By understanding these provisions, taxpayers and relevant parties can navigate the tax implications associated with natura and/or benefits in a clearer and more informed manner.

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