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Return form to be filed by all those individuals, legal persons and other organisations subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments), income from liquid assets or income derived from accounts held at all types of financial institutions.
Facilitate filing of the return for non-resident income tax for withholdings in property purchases from non-residents without permanent establishment.
Facilitate filing of the self-assessment for the excises on real estate assets of non-resident organisations.
Facilitate filing of the summary return of cash payments for tax imposed on the issuance of documents that involve an exchange action or may be endorsed on demand.
Facilitate filing of the return and payments for withholdings and payment on account corresponding to non-resident income tax, referring to income obtained without the use of a permanent establishment