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Practical Manual for Companies 2021.

Tax system for shipping companies according to tonnage

The development of the adjustments to be made in boxes [00397] and [00398] "Regime for shipping entities based on tonnage (Chapter XVI of Title VII LIS )" 13 of form 200, by entities that have adopted the special tax regime for shipping entities based on tonnage regulated in Chapter XVI of Title VII of the LIS, is found in Chapter within the section dedicated to these entities.