Taxpayers Mandatorily Subject to the Real Profit Regime — Article 11
Declaration based on real profit is mandatory for the following categories of taxpayers:
- Partnerships and capital companies, as well as cooperative consumer companies, unions, and agricultural cooperatives of a commercial nature.
- Branches of the institutions mentioned in the previous item when their head office is located abroad.
- Factories, workshops, and all other industrial institutions that permanently employ more than four persons, except craft institutions.
- Banks, money changers, exchange dealers, and persons carrying out discounting or banking activities.
- Exporters and importers, wholesale and semi-wholesale traders, agents, brokers, and representatives of factories and commercial houses.
- Retail traders who employ more than four persons in their business.
- Owners of pharmacies and bookshops.
- Operators of betting establishments, horse-racing tracks, pigeon shooting establishments, etc.
- Operators of first- and second-class hotels according to the official classification.
- Operators of theaters and cinemas of the first and second classes according to the official classification.
- Publishing houses and printing presses that permanently employ more than four persons.
- Mills operated by water or wind power, or those that permanently employ more than four persons.
- Lessors of equipped establishments.
Note: A taxpayer who chooses the real profit method may not revert from it.