Form 200

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

In the case of tax groups , including cooperatives, all the entities that make up the group, including the dominant one, must present the corresponding individual declarations in form 200, which will be completed until encrypt the theoretical liquid amounts corresponding to the respective entities ( box [00592] “Positive liquid quota” on page 14 of form 200).

The dependent entities members of a fiscal group should not complete the income or return document.

Specific instructions for completing the 200 forms of the companies that are members of the tax group are included in Chapter 7 of this Manual.