Calculation of the total tax liability (page 14 of form 200)
In the second paragraph of article 30 of the LIS it is established that in the case of small entities that apply the leveling reserve in the terms of article 105 of the LIS, the full tax will be determined by the result of applying the tax rate to the tax base reduced or increased, as appropriate, by the amounts derived from the aforementioned article 105.
Therefore, these entities must enter in box [00562] "Full quota" on page 14 of form 200, the result of applying to box [01330] "Tax base after equalization reserve", the type of tax in box [00558] «Type of tax»:
[00562] = [01330] x [00558] / 100
In the event that these entities fail to comply with the requirements demanded in article 105 of the LIS for the application of the leveling reserve , they must record in the box [01038] «Increase for non-compliance with the equalization reserve (art. 105.6 LIS)» on page 14 of form 200, the amount corresponding to the integration in the full quota of the tax period in which said non-compliance occurs the full amount corresponding to the amounts that have been subject to reduction, increased by 5 percent , in addition to late payment interest, as provided in article 105.6 of the LIS.
Remember:
In cases in which these entities fail to comply with the requirements demanded by article 105 of the LIS for the application of the tax incentives of the reduced entities dimension other than the leveling reserve , must proceed to enter the full fee and the corresponding late payment interest, entering said amounts in the boxes [00615 ] and [00616] «Increase for loss of tax benefits previous periods » and in boxes [00617] and [00618] «Default interest » on page 14 bis of model 200 (see chapter 6 of this Manual).