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Practical Manual of Companies 2022.

Calculation of the positive adjusted tax liability (page 14 of form 200)

The positive adjusted full quota (box [00582]) is obtained by applying the bonuses and deductions to the full quota (box [00562]) those to which the taxpayer is entitled.

In addition to the bonuses and deductions provided for in the general Corporate Tax regime (see Chapter 6 of this Practical Manual), cooperative societies, in accordance with their special tax regime, may apply other bonuses and deductions that we detail below:

  1. Rebates applicable to Cooperative Societies
  2. Intercompany internal double taxation deduction