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The tax deduction must be shown separately in the records and accounts of the person making the deduction. In deductions made in accordance with this provision, the gross amounts of the profits and revenues will be taken into consideration. However, when payment is made out of the net amount, in other words, when the tax is assumed by the person who made the payment, the tax deduction must be calculated over the sum of the paid amount and of the tax assumed by the person who made the payment.