Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III

1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the name of the beneficiary, according to the nature of the activity for which the beneficiary received them. The declaration may be filed in accordance with the procedures set out in the first…

Companies, companies or associations that collect and pay copyright or inventor’s rights are required to declare, the amount of the sums they pay to their members or principals. This declaration may be made in accordance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during which these…