Burundi | Should the Non Taxable portion of the Pension be included in Gross Income?

Burundi | Should the Non Taxable portion of the Pension be included in Gross Income?

Non-Taxable Income should not be included in the Gross Employment Income.

As per Article 30 of the Act:

"Revenu d’emploi (employment income) is defined in Article 30. The deduction from Article 33 with the limit of 20% of the gross employment income must be considered in accordance with the notion of employment income. Therefore, gross employment income should only include the incomes/payments of Article 30."

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