An individual’s income may consist of one or more income elements listed below:
1. Business profits: The profit arising from commercial or industrial activities.
2. Agricultural profits: The income derived from agricultural activities.
3. Salaries and wages: The income derived from dependent personal services 
4. Income from independent professional services: The income derived from any
activity performed by a person who is selfemployed, and based on professional and scientific expertise rather than capital.
5. Income from immovable property and rights: The income derived especially from the rental of real property, which includes land buildings, and permanent leasehold rights as well as letting of some goods such as ships, boats, aircraft and other types of transportation vehicles, which are also regarded as immovable property in the application of the PIT Law, and earnings derived from the letting of copyrights by people other than the author himself or his legal heirs
6. Income from capital investment: The interest or dividend income and other
profits derived from capital in cash or capital in kind.
7. Other income and earnings without considering the source of income: capital
gains and non-recurring income