Insider
The Tax Department informs that the submission of the Withholding Statement of Extraordinary Defense Contribution and GESS in Interest (TF 602) and the Withholding Statement of Extraordinary Defense Contribution and GESS in Dividends (TF 603) is extended until March 31, 2022.
In addition, and following the announcement of the Department dated 4/5/2021, the Tax Department informs that the form TF623 has been replaced and in its place are submitted:
Part 5.1.1.A of the Declaration TF4 of the year of acquisition of profits (base year) Part 5.1.1.B of the Declaration TF4 of the year of Certified Distribution and the electronic form TF 603 for the 12th month answering “YES” to the question “DO THE DIVIDEND CONCERN A CALCULATED DISTRIBUTION?”. In this case the submission is considered to be a Certified Distribution. It is noted that this form is submitted ONLY if the taxpayer has made a withholding or had the obligation to withhold EAE and / or GESS and must be submitted from the year of Certified Distribution 2019 (profit base year 2017).
