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Practical Handbook for Companies 2021

Fines, penalties and other

The article 15 c) of the LIS establishes that criminal and administrative fines and penalties, surcharges for the enforcement period and the surcharge for late filing without prior notice will not be tax deductible.

Filling in form 200

In relation to the above, the taxpayer must make a positive adjustment to the accounting result in the tax period in which these non-deductible expenses are recorded in box [01815] "Fines, penalties and others (art. 15 c) LIS)" on page 12 of form 200.