The third paragraph has to be calculated on net income from the operation of paragraph two. This includes revenues from sales of by-products or waste, including waste from the manufacturing process.
In the fourth paragraph, the loss of business during the tax exemption under the second paragraph. The promotion will be allowed to take annual loss that occurred during that time deducted from net income subsequent period will be exempted from corporate income tax for a period not exceeding five years. but the lapse of time, The choice will be deducted from the net income of any year or several years.