Income Tax Act Article 32

Salaries of the staff employees and workers of a profit-seeking enterprise in conformity with any of the following provisions may be considered as expense or loss:1. Salaries of the staff employees and workers paid by corporations or cooperatives, or salaries of the shareholders, board directors and supervisors who conduct business under a prior agreement paid by corporations or cooperatives duly prescribed in the provisions of incorporation or under a previous resolution of a shareholders' meeting or members' meeting as payable, irrespective of whether the enterprises or cooperatives operate at a profit or loss.2. Salaries of the staff employees and workers of a partnership or sole-proprietorship and salaries of the partners or sole proprietor who conducts the business, paid irrespective of whether the partnership or sole-proprietorship operates at a profit or loss, if the amount of the salaries paid does not exceed the standard generally adhered to by other firms of the same trade.