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Practical Manual of Companies 2022.

Chapter 1. General issues

  1. What is Corporation Tax?
  2. Who are Corporation Tax payers?
  3. Who is required to file the Corporation Tax return?
  4. Tax period and accrual of Corporate Tax
  5. The Corporate Tax declaration: general questions
  6. Filing a Corporation Tax return
  7. Payment of Corporation Tax liability
  8. Refunds derived from Corporation Tax legislation
  9. General Corporation Tax settlement scheme under the direct assessment method