For legal entities subject to corporation tax (IS), the income statement n ° 2065-SD must be completed online with its annexes, which are the following for the simplified regime: n ° 2033-A: simplified balance sheet; n ° 2033-B: simplified income statement; n ° 2033-C: table of fixed as...

For legal entities subject to corporate tax (IS), the result of Statement No. 2065-SD must be completed in line with its Annexes, following the normal system:No. 2050 and 2051: balance; No. 2052 and 2053: income statement; No. 2054-2059-D: depreciation, provisions, tax losses; No. 2059-E: d...

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The balance equals the corporate tax owing on the realized annual profits minus the instalments already made. Where applicable, available tax credits are entrenched. The balance must be paid no later than the 15th of the 4th month following the close of your fiscal year. If no fiscal year ends durin...

The additional contribution to the IS for the amounts distributed is equal to 3% of the amounts distributed by the companies to partners, shareholders or unitholders. It covers all distributed income: benefits or products that are not stored or incorporated into the capital; amounts or securiti...

Indebtedness of the social contribution on corporate tax apply on legal entities which have a turnover more than €7.63 million during the tax period (reduced to twelve months, if any) and capital is fully paid-up and held on an ongoing basis for 75% at least: by natural persons; or by an or sev...

By default, the carryforward is automatically applied to a deficit income statement during the income statement.That said, to opt for the carryback of a deficit, which will give rise to a tax claim for the benefit of the company given that it has already paid the corporate tax on the previous profit...