IIe: Special arrangements for those liable for tax on services provided by electronic communications operators

Les redevables de la taxe prévue à l’article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration referred to in V of article 302 bis KH is paid when the declaration is filed. Taxpayers who…