Questions and answers
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Corporate Income Tax
1. What is basis for taxation with Corporate Income Tax?
2. Does the foreign companies who perform activities in the Republic of Macedonia are considered as taxpayers under the provisions of the Law on Corporate Income Tax?
3. For which types of incomes the Tax Retention applies?
4. Who are the countries that Republic of Macedonia has signed agreements for avoidance of double taxation?
5. Which provisions have precedence for applying on calculating, retention and payment of withholding tax on payment of incomes on foreign legal entities?
6. Which tax incentives can be used by the taxpayers who work in R. Macedonia?
7. What is considered as tax period for taxation with Corporate Income Tax?
8. Decrease of the tax base on the basis of reinvested profits
9. What is the deadline for submission of Tax balance for taxation of profits (Form "DB")?
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