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Practical Manual of Companies 2022.

Exercise and type of exercise

In this box on page 1 of form 200, you must fill in the following fields:

  • The “Year” field will be filled in automatically according to the start and end dates of the tax period being declared, with the digits corresponding to the start year of the year being entered.

  • In the field «Exercise type » , the numbers 1, 2 or 3 will be automatically reflected, according to the following detail:

    1. When the 12-month financial year coincides with the calendar year.

    2. When the 12-month financial year does not coincide with the calendar year..

    3. When the financial year is less than 12 months.


    In the case of Agrarian Cooperative "X", whose financial year runs from June 1, 2022 to May 31, 2023 , You will complete the section referring to the type of exercise as follows:

    Type of financial year: 2