Form 200

Form 200 for the Corporate Tax declaration will be applicable, in general, to all Corporate Tax taxpayers required to file and sign a declaration for this tax.

In the case of tax groups , including cooperatives, all entities comprising the group, including the parent company, must submit the corresponding individual declarations in Form 200, which will be completed until the theoretical net amounts corresponding to the respective entities are calculated ( box [00592] "Positive net share" on page 14 of Form 200).

The dependent entities that are members of a tax group should not complete the income or refund document.

Specific instructions for completing Form 200 for companies comprising the tax group are included in of this Manual.