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: