General ruling explains such definitions as “item”, not recognizing as item the result of routing works, where is no possibility of making choices during creation it. On the other hand, there is possibility to use 50% of taxable costs, for item, which has not been finished yet (is under construction).
Is worth mentioning, that employee should have a right of disposition regard to created item. MoF stated that, law does not regulate rules or amount of author’s fee, but it depends on contracts. However, such fees should be divided from other incomes. Dedicated form of documentation are records of creative works spent on item.
General tax ruling meets the expectations of employees and employers. What is important, ruling is based on previous administrative courts rulings.