Is not an integral part of the activities

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The lack of this characteristic - the main goal of making money - clearly distinguishes it from commercial activity. To quote a further argument: … …The Supreme Administrative Court made it clear that if the main purpose of carrying out sports activities is to make a profit, to make sports a permanent source of income, and not just to improve physical fitness, then such activities certainly do not fall under the category of practice sports, which includes the art . Key Points of Personal Income Tax Law.


In short, income from sports refers to activities carried out to improve physical fitness, and its profit orientation  it is engaged in - its purpose, and the philippines photo editor provision of football sports services Characterized by a profit orientation, its main purpose is to increase the revenue of sports services. The goal is to make money for the service provider. A detailed discussion of these concepts can be found in the decision of the Supreme Administrative Court, reference number , starting from point no.



The Tax Interpretation also tells us that the above distinction leads to the fact that the provision of sports services is not included in the catalog of activities excluded from the independent carrying out of activities within the meaning of the VAT Law, so that it is not even necessary to consider Article. Paragraph of the VAT Law – Reference art. Personal Income Tax Act. Because when you compare the two articles, economic activity calculated under VAT does not seem to include: Sports income is an activity performed by an individual and does not include VAT.