11.7.2.8 Bonus basis (information template page 24)
Whether the tax base recorded in key [00552] is positive or negative, the entity will include the base of the bonuses in the quota to which it is entitled in the tax period subject to declaration.
Whether the tax base recorded in key [00552] is positive or negative, the entity will include the base of the bonuses in the quota to which it is entitled in the tax period subject to declaration.