Under the normal actual-assessment regime, in January 2027 on appendix No. 3310 A attached to the VAT return (line 119 of the 2026 form). Under the simplified regime, on the annual CA12 return for the financial year when the tax becomes payable (line 70D of the 2026 form). Calculation sheet No. 2854-FC-SD details the calculation. When the amount is zero, not filing a declaration constitutes recognition of the tax.
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