Cabinet Decision No. 39 of 2019, Article 6, addresses the treatment of expenses when a taxpayer generates both exempt and taxable income. It mandates that costs incurred to generate exempt income are deductible only against that specific income. In cases where precise data is unavailable, the article provides a formula: the deductible limit is determined by dividing taxable revenue by total revenue. This ensures a proportional and fair allocation of expenses, preventing taxpayers from using costs associated with exempt activities to unfairly reduce their taxable income base.