Cabinet Decision No. 39 of 2019, Article 19, offers a simplified tax option for individuals in free professions. Taxpayers practicing independent scientific, technical, or practical activities can choose to deduct a flat 30% of total income instead of documenting actual expenses. This results in paying tax on only 70% of gross income. The choice must be requested in writing and remains valid for subsequent years unless cancelled. If the Authority does not respond within 60 days, the request is deemed accepted, streamlining compliance for independent professionals.