Companies will benefit from flexibility in the settlement of the first installment of corporate tax, due on March 15, Bercy announced in a press release on Tuesday.
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This deposit will be calculated on the basis of the fiscal year 2020 and not 2019, and may include a margin of error of up to 10%, said the Ministry of the Economy.
However, companies must ensure that they have paid a total of 50% of corporation tax (IS) when paying the second installment on June 15.
Bercy specifies that this support measure intended "
for companies encountering economic difficulties due to the health crisis
" is linked for large groups to the respect of their "
", including the non-payment of dividends.
Another support measure, the tax credits refundable in 2021 can be requested "
", without waiting for the filing by the companies of their declaration of results, called "
", further indicates the ministry.