Calculation of the positive adjusted tax liability (page 14 of form 200)
The positive adjusted full quota (box [00582]) is obtained by applying the bonuses and deductions to the full quota (box [00562]) those to which the taxpayer is entitled.
In addition to the bonuses and deductions provided for in the general Corporate Tax regime (see Chapter 6 of this Practical Manual), cooperative societies, in accordance with their special tax regime, may apply other bonuses and deductions that we detail below: