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Showing 1–10 of 666 articles for “Art. 117 quater”
The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…y an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies…
…y and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under th…
…the Internet, shall make these declarations on paper.VIII.-The taxpayers mentioned in II of Article 117 quater and in I of Article 125 A file their returns electronically when they are only liable for…
…lculated from the gross tax less, where applicable, the tax reductions provided for by articles 199 quater C to 200, and, where applicable, the withholding taxes, levies and tax credits mentioned in a…
…reasury the withholding tax provided for in article 119 bis and the levies provided for in articles 117 quater and 125 A which are due in respect of their respective share by unit holders.III. A decre…
…within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this l…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
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