Selected real estate investment models

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Remuneration, liability of the party ordering these activities towards third parties The Minister of Finance commented on the fulfillment of these three conditions in the general interpretation no. PT of October , , let's see what the interpretation says. Condition Conditions for performing activities Activities carried out using the ordering party's infrastructure are not considered to be independently conducted business activities. In the case of managers, they most often use, among others.

From office premises, from a telephone, computer, car, they participate in training, they have company payment cards philippines photo editor at their disposal. The manager does not bear any economic risk in connection with the performance of his/her activities. This means that in such cases this condition should be considered met Condition Remuneration It is verified whether the civil law contract provides for a fixed remuneration for the manager. If so, it cannot be said that the manager bears economic risk. If there are any variable elements of remuneration, there is nothing stopping us from considering that this condition is met, provided that the fixed element constitutes a significant part of the remuneration and the variable part complements it. Condition.



Liability of the party ordering these activities towards third parties Condition will be met if, according to the contract, liability lies with the company and not with the actual contractor/manager. The general interpretation reads, among others.If a given contract provides that the manager is liable to the company and to third parties for damage caused while performing the subject of the contract, resulting from non-performance or improper performance of the manager's obligations arising from the contract or legal provisions, condition will not be met . This means that if a given contract does not provide for such liability (if it is not regulated in the contract, it cannot be presumed), it should be considered that the indicated condition is met.