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Form 200. Corporate Income Tax Declaration 2019
11. Specialties for completing Form 200
11.3 Regime of shipping entities based on tonnage

Form 200. Corporate Income Tax Declaration 2019

11.3.1 Taxation specialties

The regulation of this regime is contained in Chapter XVI of Title VII of the Corporate Tax Law.

11.3.1.1 Scope of application
11.3.1.2 Determination of the tax base
11.3.1.3 Type of tax and rate
11.3.1.4 Application of the regime
11.3.1.5 Formal obligations

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Updated webpage: 10/23/2023