1) Taking the full amount of the last Corporate Tax filed and subtracting the deductions, bonuses, withholdings and payments on account.
The resulting figure will be the basis for payment.
18% is applied to that base , which will give us the amount to be entered.
For the first payment ( April ) the result of the Tax submitted in the previous year is taken into account.
For the second and third payments ( October and December ), the result of the Corporate Tax presented in the same year is taken into account.
2) Applying a variable percentage to the result of the current year.
The first taiwan cellphone number payment ( April ) is calculated on the result of the first quarter, less bonuses, withholdings and payments on account (it is a partial closing of the year).
The second payment ( October ) is calculated on the result as of September 30.
The third payment ( December ) on the result as of November 30.
This option is mandatory for entities with a turnover exceeding 6,010,121.04 euros in the previous year and for those who are covered by the special tax regime.
It is voluntary for any company that wishes to take advantage of it, by communicating this in the month of February of the calendar year in which we want it to take effect.
How do I submit Form 202?
Form 202 for payment on account of Corporate Tax can be submitted in two ways:
Through an approved accounting program that links to the Tax Agency.
Through the Treasury portal .
Certified accounting software
Completing Form 202 is key for your company; doing it on your own can be costly, both in terms of time and complexity.
Accounting programs have two advantages to consider:
These programs keep taxes up to date to comply with the latest regulatory changes.
Automating this task saves valuable time that you can invest in business management.
