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Practical Manual for Companies 2023.

Specialities applicable to cooperatives in paying tax

  1. Declaration characters (page 1 of Form 200)
  2. Calculation of the taxable base (page 22 of form 200)
  3. Calculation of the total tax liability (page 14 of form 200)
  4. Calculation of the positive adjusted tax liability (page 14 of form 200)
  5. Minimum taxation of cooperatives (page 14 bis of form 200)