Exercise and type of exercise

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

• Field "Fiscal Year" will be automatically filled in according to the start and end dates of the tax period being declared, recording the digits corresponding to the year in which the fiscal year began.

• In 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.

  Example:

  In the case of the Agrarian Cooperative "X", whose financial year runs from June 1, 2023 to May 31, 2024, the section referring to the type of financial year will be completed as follows:

  Type of financial year: 2