The 2010 tax return form for Corporations and Non-resident Income relating to permanent establishments (Form 200) presents no significant changes and maintains the format of previous years.
It is worth noting, however, that the form has been adapted to the new rules for Transfer Pricing, to Listed Real Estate Market Investment Corporations and to the freedom to repay new elements of tangible fixed assets and real estate investments.
The Order includes instructions relating to the procedure for filing a tax return and payment and establishes the general conditions and the procedure for on-line filing.
Finally, the Corporate Tax return for 2010 (Form 200) must be filed between July 1 and 25, 2011 for those cases when the fiscal year coincides with the calendar year. Otherwise, the tax return must be filed within 25 days following the six months after the close of the fiscal year.
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