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Practical Manual of Companies 2022.

Tax period

On page 1 of form 200 a table appears relating to the tax period in which the start and closing dates of the tax period must be entered, but in no case may it exceed twelve months.

The tax period must coincide with the financial year of the entity , which may or may not coincide with the calendar year, and be equal to or less than twelve months.

In this table, those special cases will also be taken into account in which the tax period is understood to be concluded without having completed the financial year, to which reference was already made in Chapter 1 of this Manual.