CD ANNUAL DECLARATION AND PAYMENT FORM FOR CORPORATE INCOME TAX
Gross incomes related to operating activities
[60] Gross incomes
Expenses related to operating activities:
[61] Opening stock
[62] Purchases or production cost
[63] Total ([61]+[62[)
[64] Closing stock
[65] Sold goods cost ([63]-[64])
[66] Gross profit ([60]-[65])
[67] Gross salaries
[68] Expenses for depreciation and amortization (not included in the goods costs)
[69] Sale expenses
[70] Total and administrative expenses (not included in the goods cost)
[71] Research and development expenses
[72] Other operating expenses
[73] Total operating expenses ([67] to [72])
[74] PROFIT (LOSS) FROM OPERATING ACTIVITIES ([66]-[73])
NON-OPERATING ACTIVITIES
[75] Other incomes
[76] Other expenses
[77] PROFIT (LOSS) FROM NON-OPERATING ACTIVITIES ([75]-[76])
[78] Net incomes or loss ([74]+[77])
Gross income related to operating activities
[10] Net income (loss) according to FD
Adjustments in incomes
Adjustments in incomes
[12] Collection of bad debts (Table B)
[13] Capital profits (Table C)
[14] Dividends (Table D)
[15] Other incomes/profits (Table E)
[16] Total adjustment in incomes (sum boxes [11] to [15])
[17] Profit (loss) after adjustment in incomes (box [10] + box [16])
Adjustments in expenses (most of negative numbers in brackets - except box 24)
[18] Non-deductible expenses (Table F)
[19] Representation expenses (Table G)
[20] Reserve funds (Table H)
[21] Payments for Related Persons (Table I)
[22] Amortization (Table J)
[23] Depreciation (Table K)
[24] Special allowance for new assets (Table L)
[25] Capital loss (Table C)
[26] Other expenses (Table M)
[27] Total adjustment in expenses (sum boxes [18] to [26])
[28] Profit (loss) of business after adjustment in expenses (box [17] - box[27])(when box 27 is in brackets, sum integers)
[29] Charitable contributions (attach receipts)) (limit 5% from box 28)
[30] Transferred losses (refer the manual)
[31] Sum boxes [29] and [30]
[32] Adjusted Profit, (box [28] - box [31])
[33]Corporate Income Tax (if box [32] is profit, multiply with 10%. If box [32] is loss, insert 0)
Reimbursement or obligation
[36] Corporate Income Tax (sum box [33] with box [35] according to your situation)
[37] Tax credit from foreign countries (Table O)
[38] Withholding Tax on interest, ownership rights and rent from resident payers (Table P) attach certificates)
[39] Total loans for the period [37] + [38]
[40] Box [36] minus [39]
[41] Paid installments (Table Q)
[42] Tax liability before sponsorship deductions (value transferred from the box [36])
[43] Sponsorship deductions in the area of sports (max. 30% of box [42])
max 30% e kutis [42]
[44] Sponsorship deductions in the area of culture and youth (max. 20% of box [42])
max 20% e kutis [42]
[45] Total sponsorship deductions ([43]+[44], max. 30% of box [42])
max 30% e kutis [42]
[46] Tax to be paid with this form ([36]-[39]-[41]-[45])
Note:
a) If the result in box [46] is positive (+) you have an obligatory amount for payment, which should be entered in box [47] .
b) If the result in box [46] is negative (-) you can request a refund by filling in box [48] .
c) If the amount entered in box [48] is less than the amount available to request a refund, then the remaining amount is considered overpayment, which can be used as an advance payment for the following year, as well as for the payment of tax liabilities on any type of tax and pension contribution.
[47] Obligation
[48] Refund request