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5.Business income (annual turnover)
10.Cost of Goods sold(line170 of annex A)
15.Gross Profit(Line5-Line10)
20.Expenses(line285 of annex A)
25.Depreciation(line599 of annex A):
30.Total expenses and depreciation(add lines 20 through 25):
35.Net operating income(substract line30 from line15):
40.Investment income(line15 of annex B):
45.Non operating & Extraordinary income:
50.Total income(add line35 through 45):
55.Non operating & Extraordinary expenses:
60.Investment expenses(line35 of annex B):
65.Net income(line50 - line55 - line60):
70.Reintegration of non-deductible expenses:
75.Depreciation adjustment(+/-):
80.Loss carried forward from previous five tax periods:
85.Taxable income(add line65 through line75)- line80:
90.Corporate income tax(line85 * 30%):
95.Tax discounts(brought forward from line 160):
100.Foreign tax credit(line65 of annex C):
105.Corporate income tax payable:
110.Quarterly prepayments(line70 of annex D):
115.Withholding on imports:
120.Withholding on public tenders:
125.Withholding on other payments(investments,service fees..):
130.Total credits(sum line110 through 125):
135.Overpayment from previous periods:
140.Net tax due/credit(substract line140+line145 from line110):
145.Refund claimed:
150.Balance:
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