Section point , and collectors of public law liabilities, as well as revenues from participation in committees appointed by state or local government or administration bodies, with the exception of the revenues referred to in point ; revenues received by persons, regardless of the method of their appointment, belonging to the management boards, supervisory boards, committees or other decision-making bodies of legal persons; revenues received by members of the National Media Council; revenues from the provision of services, based on a contract of mandate or a contract for specific work, obtained exclusively from a natural person running a business, a legal person and its organizational unit and an organizational unit without legal personality.

The owner possessor of the real estate in which the premises are rented, or the manager or administrator acting on his  behalf - if the philippines photo editor taxpayer provides these services solely for the needs related to this real estate enterprises inherited – with the exception of revenues obtained on the basis of contracts concluded as part of the taxpayer's non-agricultural business activity and the revenues referred to in point ; revenues obtained under enterprise management contracts, management contracts or contracts of a similar nature.



Including revenues from this type of contracts concluded as part of the taxpayer's non-agricultural business activity - with the exception of the revenues referred to in point . Thus, the legislator explicitly indicates in the above provision contracts that qualify as a source of income from activities performed personally. These contracts include revenues from artistic activities; literary; scientific; coaching; educational and journalistic, including participation in competitions in the field of science, culture, art and journalism; revenues from participation in research and experiments conducted by entities creating the higher education and science system.