Calculation of the positive adjusted tax liability (page 14 of form 200)
The positive adjusted total quota (box [00582]) is obtained by applying the bonuses and deductions to which the taxpayer is entitled to the total quota (box [00562]).
In addition to the bonuses and deductions provided for in the general regime of Corporate Tax (see Chapter 6 of this Practical Manual), cooperative societies, in accordance with their special tax regime, may apply other bonuses and deductions, which are detailed below: