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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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