The income excluded based on the significance of the activity for the taxpayer for the tax period is determined by the sum of the following:

1. The total salary costs incurred, with a maximum of (9.6%) and a minimum of (5%) of salary costs.

2. The average value of tangible assets at the beginning and end of the tax period, with a maximum of (7.6%) and a minimum of (5%) of the book value of those assets.

The executive regulations specify controls and conditions related to the application of the provisions of this Article.