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Practical Handbook for Companies 2021

Calculation of the total tax liability (page 14 of form 200)

Regulation: Article 23 LIS

The gross tax liability of cooperative societies is the algebraic sum of the amounts resulting from applying the corresponding tax rates to the taxable base (positive or negative) broken down into cooperative and extra-cooperative results, when this sum is positive.

The amount of the full tax liability shall be entered in box [00562] "Full tax liability" on page 14 of form 200, and shall be the result of the following operation:

[00562] = [00560] + [00210] - [00480] + [00408] - [01037]- [00561]

The amount in box [00562] may not be negative under any circumstances.

If box [00562] is zero, shall also enter "zero" in the boxes [00582] "Positive adjusted total tax liability" and [00592] "Positive net tax liability" on page 14 of form 200, going directly to complete, where applicable, the boxes corresponding to the withholdings for the year (boxes [01785] to [01799]) to determine the amount resulting from the settlement (boxes [00621] and, where applicable [00622] relating to "Amount to be paid or refunded" on page 14a of form 200).

The following sections detail how cooperative societies should calculate the full tax liability (box [00562]):