Submission of form TSD annexes 4, 5, 6 and 7 and form INF 1 and payment of income tax and social tax
Declaration of fringe benefits (form TSD annex 4), gifts, donations and costs of entertaining guests (annex 5), expenses and payments not related to business (annex 6), dividends and payments made from the equity (annex 7). Payment of income tax and social tax.
Annexes 4, 5, 6 and 7 of form TSD are submitted only for the month the payments were made. Form INF 1 is submitted together with annex 7 of form TSD.
Annex 7 to form TSD must be submitted for circumstances affecting tax liability (§ 50 and § 53 of the Income Tax Act) if these circumstances arose in the calendar month.
References
Annexes 4, 5, 6 and 7 of form TSD are submitted only for the month the payments were made. Form INF 1 is submitted together with annex 7 of form TSD.
Annex 7 to form TSD must be submitted for circumstances affecting tax liability (§ 50 and § 53 of the Income Tax Act) if these circumstances arose in the calendar month.
