Article 8 lists specific costs that cannot be deducted from gross income, including expenses to achieve tax-exempt income and payments violating state laws. Fines, penalties, and recoverable compensations are also non-deductible. Limits are placed on deductions for entertainment, restaurant meals, and gifts. Notably, salaries and benefits paid to owners, spouses, children, or majority-owning managers are non-deductible. The article also restricts the deduction of headquarters' administrative expenses for branches and agent commissions for foreign companies to rates prescribed by the Regulation, preventing profit shifting through excessive internal charges.