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Administrative Procedures

General Information

Name

Form 221. Public charges for converting deferred tax assets into credit payable to the Tax Agency.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
223903
Description

Corporation tax taxpayers who have certain deferred tax assets registered determined by the Tax Act and who intend to have the right established in Article 130 in relation to said assets, shall be required to submit self-assessment form 221.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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