Box 00005 Communities holding the title of communal woodlands
This box will be checked by communities that own communal forests are required to file Corporate Tax return for having obtained income subject to said Tax, having incurred some expense or having made any of the following investments and expenses in the tax period subject to the declaration:
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Investments for the conservation, improvement, protection, access and services intended for the social use for which the forest is intended.
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Expenses for forest conservation and maintenance.
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Financing of infrastructure works and public services of social interest.