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Practical Handbook for Companies 2021

Tax period

On page 1 of form 200 there is a table relating to the tax period in which the start and end dates of the tax period must be entered, but in no case may this exceed twelve months.

The tax period must coincide with the financial year of the entity, which may or may not coincide with the calendar year, and be equal to or less than twelve months.

In this table, consideration must also be given to special cases in which the tax period is understood to have ended without the financial year having ended, to which reference was made in Chapter 1 of this Manual.