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User manual for filing
Form 200. Corporate Income Tax Declaration 2018
11 Specialties for completing Form 200
11.9 Non-resident income tax payers (permanent establishments)

Form 200. Corporate Income Tax Declaration 2018

11.9.1 Special features of taxation and completion of Form 200

11.9.1.1 Definition of permanent establishment
11.9.1.2 Income attributable to permanent establishments
11.9.1.3 Taxable base
11.9.1.4 Quantification of tax debt
11.9.1.5 Tax period and accrual
11.9.1.6 Filing the declaration
11.9.1.7 Other obligations of permanent establishments

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Updated webpage: 10/23/2023