Conversion of deferred tax assets into a receivable from the tax authorities (art. 130 LIS).
- Payment for converting deferred tax assets into credit payable to the Tax Agency
- Compensation for converting deferred tax assets into credit payable to the Tax Agency
- Regularisation of conversion of deferred tax assets by means of supplementary self-assessment
- Completion of the table "Conversion of deferred tax assets into credit payable to the Tax Agency" (art. 130, DA 13th and DT 33 LIS) (page 20 ter of form 200)