Time scope

This operation includes the Corporate Income Tax returns (form 200) relating to the fiscal year of the year of the statistics (start of the fiscal year at any time during that calendar year) and the Personal Income Tax returns (form 100) whose tax period is the calendar year of the reference year of the statistics, with the tax accruing on December 31 of each year.

Note: Only in the event of the death of the personal income tax ( Personal Income Tax) taxpayer on a date prior to December 31 of the tax period, will the period be less than one year, with the tax ending and accruing on the date of death.