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Practical Handbook for Companies 2021

Calculation of the positive adjusted tax liability (page 14 of form 200)

The positive adjusted gross tax liability (box [00582]) is obtained by applying to the gross tax liability (box [00562]), the allowances and deductions to which the taxpayer is entitled.

In addition to the allowances 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, can apply other allowances and deductions, which are detailed below: